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    <title>2012 (6) TMI 395 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal, presided over by Mr. B.S.V. Murthy, waived the pre-deposit requirement and allowed the appeal challenging the confirmation of demand for recovery of cenvat credit on shortages in quantity received. The penalties imposed were set aside, emphasizing the importance of considering intent in duty-related disputes and the significance of the limitation period under the Central Excise Act, 1944.</description>
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