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    <title>2012 (11) TMI 993 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted the applicant&#039;s request for waiver of pre-deposit of duty, interest, and penalties. The demand lacked substantial evidence of manufacturing and clearing Pan Masala Gutka without paying duty as per the applicable Rules. The Tribunal emphasized the importance of verifying facts before confirming demands and highlighted the applicant&#039;s compliance with the declaration requirements, leading to a favorable decision in their favor.</description>
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      <description>The Tribunal granted the applicant&#039;s request for waiver of pre-deposit of duty, interest, and penalties. The demand lacked substantial evidence of manufacturing and clearing Pan Masala Gutka without paying duty as per the applicable Rules. The Tribunal emphasized the importance of verifying facts before confirming demands and highlighted the applicant&#039;s compliance with the declaration requirements, leading to a favorable decision in their favor.</description>
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