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    <title>2011 (1) TMI 106 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals)&#039; order denying waiver of pre-deposit under Sec.11A of the Central Excise Act, remanding the case for a fresh decision due to serious allegations of suppression of facts, denial of benefit of Notification No.30/2004-CE, and failure to consider the plea of limitation. The Tribunal emphasized the importance of a comprehensive review of all issues and relevant case law, providing both parties with an opportunity to present their arguments. The stay application was disposed of in light of the remand decision.</description>
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