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1996 (5) TMI 178 - AT - Central ExciseExtract: .......ng the course of hearing of the main appeal, as such certificates are issued under IDR Act and those provisions have also to be gone into. 20. emsp Looking to the totality of facts and circumstances and noting the above aspects in particular, we waive the pre-deposit of the amount in question and stay its recovery during the pendency of the appeal.
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