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    <title>2010 (2) TMI 652 - CESTAT, BANGALORE</title>
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    <description>The Tribunal granted M/s. A.V. Pandhe a complete waiver of pre-deposit and stay of recovery of Central Excise duty and penalty amounting to Rs. 3,58,61,693/- pending the decision in the appeal. The Tribunal determined that the goods in question were pre-fabricated buildings in CKD/SKD condition, eligible for exemption under Notification No. 3/05-C.E., and that the appellants were entitled to Cenvat credit for duty paid on inputs, significantly reducing their liability.</description>
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