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    <title>2012 (6) TMI 3 - CESTAT, AHMEDABAD</title>
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    <description>The Stay Petition seeking waiver of pre-deposit of duty demand, interest, and penalty under Rule 25 of Central Excise Rules, 2002 was allowed by the Tribunal. The case was remanded back to the adjudicating authority for a fresh consideration following the principles of natural justice, as the matter required factual verification of Project Authority Certificates (PACs) and the alleged duplication of PAC numbers. The impugned order was set aside, and the appeal was allowed by way of remand without expressing any opinion on the case&#039;s merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213683</link>
      <description>The Stay Petition seeking waiver of pre-deposit of duty demand, interest, and penalty under Rule 25 of Central Excise Rules, 2002 was allowed by the Tribunal. The case was remanded back to the adjudicating authority for a fresh consideration following the principles of natural justice, as the matter required factual verification of Project Authority Certificates (PACs) and the alleged duplication of PAC numbers. The impugned order was set aside, and the appeal was allowed by way of remand without expressing any opinion on the case&#039;s merits.</description>
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