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    <title>1995 (2) TMI 175 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=84012</link>
    <description>The Tribunal ruled in favor of the appellant, a manufacturer of tractor parts, regarding excise duty concessions eligibility under Notification No. 175/86-C.E., dated 1-3-1986. The Tribunal upheld the appellant&#039;s entitlement to benefits as a small scale industry unit based on valid SSI certification and compliance with classification and machinery value criteria. Emphasizing transparency in declarations and past Tribunal interventions, the Tribunal waived the pre-deposit of duty and penalty amounts, granting a stay on revenue recovery actions due to the appellant&#039;s demonstrated eligibility under the notification.</description>
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    <pubDate>Thu, 09 Feb 1995 00:00:00 +0530</pubDate>
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      <title>1995 (2) TMI 175 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84012</link>
      <description>The Tribunal ruled in favor of the appellant, a manufacturer of tractor parts, regarding excise duty concessions eligibility under Notification No. 175/86-C.E., dated 1-3-1986. The Tribunal upheld the appellant&#039;s entitlement to benefits as a small scale industry unit based on valid SSI certification and compliance with classification and machinery value criteria. Emphasizing transparency in declarations and past Tribunal interventions, the Tribunal waived the pre-deposit of duty and penalty amounts, granting a stay on revenue recovery actions due to the appellant&#039;s demonstrated eligibility under the notification.</description>
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      <pubDate>Thu, 09 Feb 1995 00:00:00 +0530</pubDate>
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