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    <title>2009 (3) TMI 711 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted total waiver of pre-deposit and a stay of recovery until the final disposal of appeals for the merchant exporters involved in fraudulent activities related to availing Cenvat credit without actual manufacturing. The Tribunal debated the applicability of Rule 26 of the Central Excise Rules, 2002, particularly whether it applied to firms. Despite differing opinions among members, the final order by majority favored dispensing with the pre-deposit and allowing the stay of recovery, with compliance directed from Mr. Rajendra Doshi by a specified date.</description>
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      <description>The Tribunal granted total waiver of pre-deposit and a stay of recovery until the final disposal of appeals for the merchant exporters involved in fraudulent activities related to availing Cenvat credit without actual manufacturing. The Tribunal debated the applicability of Rule 26 of the Central Excise Rules, 2002, particularly whether it applied to firms. Despite differing opinions among members, the final order by majority favored dispensing with the pre-deposit and allowing the stay of recovery, with compliance directed from Mr. Rajendra Doshi by a specified date.</description>
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