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    <title>2012 (6) TMI 276 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal by remanding the matter back to the Commissioner (Appeals) for a decision on merits without requiring further deposit. The Tribunal waived the pre-deposit of interest and penalty, stating that payment of duty from the Cenvat Credit Account constituted compliance with Section 35F of the Central Excise Act. Compliance with statutory provisions, interpretation of laws, and reliance on precedents were crucial in the case outcome.</description>
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