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    <title>2012 (8) TMI 815 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled that debiting the Cenvat Credit Account fulfilled the pre-deposit requirement for an appeal hearing before the Commissioner (Appeals), based on a decision by the Larger Bench. The Tribunal emphasized the need to consider the specific issue at hand and upheld the appellants&#039; argument, setting aside the previous order. The appellants were granted a fair hearing without the need for further deposit, ensuring their case could be heard on merit.</description>
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      <description>The Tribunal ruled that debiting the Cenvat Credit Account fulfilled the pre-deposit requirement for an appeal hearing before the Commissioner (Appeals), based on a decision by the Larger Bench. The Tribunal emphasized the need to consider the specific issue at hand and upheld the appellants&#039; argument, setting aside the previous order. The appellants were granted a fair hearing without the need for further deposit, ensuring their case could be heard on merit.</description>
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