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    <title>2012 (12) TMI 884 - CESTAT, Kolkata</title>
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    <description>The Tribunal granted the applicant&#039;s request for a waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944. It found that the goods supplied, specifically motor vehicles, remained in the project financed by the United Nations, in accordance with the conditions specified in Notification No.108/95-CE and Explanation 2 to Notification 13/2008-CE. As a result, the recovery of duty and penalty was stayed during the appeal process, as the applicant met the criteria for availing the benefit under the notifications.</description>
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      <description>The Tribunal granted the applicant&#039;s request for a waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944. It found that the goods supplied, specifically motor vehicles, remained in the project financed by the United Nations, in accordance with the conditions specified in Notification No.108/95-CE and Explanation 2 to Notification 13/2008-CE. As a result, the recovery of duty and penalty was stayed during the appeal process, as the applicant met the criteria for availing the benefit under the notifications.</description>
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