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    <title>2012 (4) TMI 181 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal waived the predeposit of duty and penalty under Section 11AC of the Central Excise Act, allowing the appeal to proceed without the need for predeposit. The Tribunal remanded the matter for a fresh decision by the Commissioner of Central Excise, keeping all issues open for submission of supporting documents and a hearing. The decision aimed at expediting the resolution, considering the government departments involved, and ensuring a fair opportunity for both parties to present their case.</description>
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      <description>The Appellate Tribunal waived the predeposit of duty and penalty under Section 11AC of the Central Excise Act, allowing the appeal to proceed without the need for predeposit. The Tribunal remanded the matter for a fresh decision by the Commissioner of Central Excise, keeping all issues open for submission of supporting documents and a hearing. The decision aimed at expediting the resolution, considering the government departments involved, and ensuring a fair opportunity for both parties to present their case.</description>
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      <pubDate>Wed, 28 Mar 2012 00:00:00 +0530</pubDate>
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