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    <title>2004 (12) TMI 572 - CESTAT, MUMBAI</title>
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    <description>Under the compounded levy scheme for hot re-rolled steel products, the Tribunal noted that duty had been fixed under the Central Excise Act and the capacity determination rules, while the assessee had not paid duty for the relevant months despite claiming factory closure after electricity disconnection. At the stay stage, the Tribunal treated the admitted duty for two months as payable and required a pre-deposit of that amount, but granted waiver and stay for the remaining confirmed demand.</description>
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      <description>Under the compounded levy scheme for hot re-rolled steel products, the Tribunal noted that duty had been fixed under the Central Excise Act and the capacity determination rules, while the assessee had not paid duty for the relevant months despite claiming factory closure after electricity disconnection. At the stay stage, the Tribunal treated the admitted duty for two months as payable and required a pre-deposit of that amount, but granted waiver and stay for the remaining confirmed demand.</description>
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