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2009 (6) TMI 698 - CESTAT, MUMBAIExtract: .......pre-deposit would certainly result in undue hardship to the applicants, whereas waiver thereof would not cause any prejudice to the Revenue rsquo s interest. In the circumstances, the applications are allowed. The requirement of pre-deposit is waived. The appeals be listed for final hearing in due course. Applications stand disposed of accordingly.
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