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    <title>2003 (9) TMI 588 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, in the case involving M/s. Arvind Chemi Synthetics Pvt. Ltd., granted a waiver of pre-deposit of Central Excise duty amounting to Rs. 4,90,245. The company&#039;s argument, based on the effective date for raising demand by Revenue following changes in product classification, was supported by the Tribunal citing the Supreme Court judgment in H.D. Bags Manufacturer v. CCE. The Tribunal stayed duty recovery during the appeal, emphasizing the significance of proper communication and notification in determining the effective date for actions under the Central Excise Act.</description>
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    <pubDate>Thu, 11 Sep 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=110000</link>
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