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    <title>2006 (5) TMI 390 - CESTAT, KOLKATA</title>
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    <description>Pre-deposit and stay principles were applied to a demand raised under Section 11D of the Central Excise Act, 1944, and the amount was treated as outside the scope of the pre-deposit relief sought; interim stay of recovery was therefore declined for that demand. The penalty imposed under Rule 209A read with Rule 226 of the Central Excise Rules, 1944 was examined separately, and complete interim waiver with stay of recovery was granted for the penalty. The document thus distinguishes between the treatment of the Section 11D demand and the penalty for purposes of interim relief.</description>
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    <pubDate>Tue, 23 May 2006 00:00:00 +0530</pubDate>
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      <title>2006 (5) TMI 390 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=119699</link>
      <description>Pre-deposit and stay principles were applied to a demand raised under Section 11D of the Central Excise Act, 1944, and the amount was treated as outside the scope of the pre-deposit relief sought; interim stay of recovery was therefore declined for that demand. The penalty imposed under Rule 209A read with Rule 226 of the Central Excise Rules, 1944 was examined separately, and complete interim waiver with stay of recovery was granted for the penalty. The document thus distinguishes between the treatment of the Section 11D demand and the penalty for purposes of interim relief.</description>
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      <pubDate>Tue, 23 May 2006 00:00:00 +0530</pubDate>
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