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    <title>2010 (9) TMI 261 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the appellant&#039;s appeal, waiving the pre-deposit condition, setting aside the demand, and remanding the matter to the Commissioner for further actions. The appellant&#039;s argument regarding debiting cenvat credit post-clearance to fulfill notification conditions, along with considerations of the retrospective amendment under Section 72 of the Finance Act, 2010, influenced the tribunal&#039;s decision to provide an opportunity for the appellant to address the demand issue in light of the credit reversal.</description>
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      <description>The tribunal allowed the appellant&#039;s appeal, waiving the pre-deposit condition, setting aside the demand, and remanding the matter to the Commissioner for further actions. The appellant&#039;s argument regarding debiting cenvat credit post-clearance to fulfill notification conditions, along with considerations of the retrospective amendment under Section 72 of the Finance Act, 2010, influenced the tribunal&#039;s decision to provide an opportunity for the appellant to address the demand issue in light of the credit reversal.</description>
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