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2009 (3) TMI 98 - CESTAT NEW DELHIWhether the agreement executed by the appellant amounts to equipment leasing by body corporate and that therefore is covered by the definition of “financial leasing services” - Prima facie, lower authorities have arrived at a finding that it is a body corporate without analysing the agreement in question and without ascertaining as to whether the appellant is covered by the said definition – no any justification for insisting for any pre-deposit - clear case is made out of undue hardship - no any prejudice to be caused to respondent if stay is unconditionally granted – stay granted
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