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    <title>2012 (8) TMI 722 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted a stay on the pre-deposit requirement pending the final hearing, recognizing the complexity of the issues raised in interpreting Notification No. 3/2004-C.E. The case involved discrepancies in certificates regarding the usage of GRP pipes for water supply plants, leading to the denial of exemption and imposition of duty demand, interest, and penalty under relevant provisions of the Central Excise Act, 1944. The Tribunal emphasized the need for further examination of the appellant&#039;s eligibility for exemption based on the interpretation of the notification and project specifics.</description>
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