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    <description>The Division Bench granted waiver of pre-deposit and stay of recovery in a case involving a jurisdictional issue under Rule 14 of the Cenvat Credit Rules, 2004. The decision was influenced by a previous ruling involving India Cements Ltd. and an intervention by another party. The appeal was directed to be considered by the Division Bench for further review, emphasizing the importance of judicial propriety and consistency in decisions.</description>
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