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    <title>2012 (12) TMI 546 - CESTAT, Mumbai</title>
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    <description>At the stay stage, the Tribunal treated the dispute as one of quantification of demand under Rule 6 of the Cenvat Credit Rules rather than a substantive liability issue. As the amount already deposited was considered sufficient for hearing the appeal, the appellant&#039;s challenge to the manner of valuing trading activity was relevant only for pre-deposit purposes. On that basis, further insistence on the remaining duty, interest and penalty deposit was found unnecessary, and waiver of the balance pre-deposit was granted.</description>
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      <description>At the stay stage, the Tribunal treated the dispute as one of quantification of demand under Rule 6 of the Cenvat Credit Rules rather than a substantive liability issue. As the amount already deposited was considered sufficient for hearing the appeal, the appellant&#039;s challenge to the manner of valuing trading activity was relevant only for pre-deposit purposes. On that basis, further insistence on the remaining duty, interest and penalty deposit was found unnecessary, and waiver of the balance pre-deposit was granted.</description>
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      <pubDate>Thu, 17 May 2012 00:00:00 +0530</pubDate>
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