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2019 (8) TMI 207

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..... eping in mind that even the Tribunal, at the relevant point of time, was convinced that the goods were exported. The Tribunal being convinced of such fact, ultimately, passed an order for the waiver of the pre-deposit amounts involved - We will be examining the substantial questions of law which have been formulated while admitting the tax appeal. A strong prima facie case has been made out for gr .....

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..... passed by the Tribunal, Ahmedabad during the pendency of the Tax Appeal filed against the said order of the Tribunal; (B) That this Hon ble Court may be pleased to stay recovery of the amounts of duty, interest and penalty from the appellant herein during the pendency of the Tax Appeal; (C) Any other further relief that may be deemed in the facts and circumstances of the case may also be granted. .....

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..... the goods exported by M/s. Core Health Care Ltd is correct and justified only because H-Forms of M/s. Core were the only documents as proof of export? (d) Whether the show cause notice issued on 17.4.98 for the demand of duty for F.Y.1993-94 to 1996-97 was not barred by limitation, and whether the order of the Appellate Tribunal upholding such demand of larger period without considering the submi .....

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..... sets as semi finished or finished goods for testing purposes. It is also undisputed that the appellant in the application for permission for removal of such goods, had clearly indicated that they may export goods from the factory premises of M/s. Core Healthcare Ltd. and subsequent export from there was in the knowledge of the department. Another aspect to this dispute can be that goods were undi .....

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..... itting the tax appeal. 5.2 We are of the view after hearing the learned counsel appearing for the parties that a strong prima facie case has been made out for grant of the interim relief as prayed for in the present civil application. 5.3 In such circumstances referred to above, we grant relief in terms of paragraph 9(B) pending the final disposal of the tax appeal. 6. The tax appeal shall be noti .....

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