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    <title>2013 (2) TMI 542 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the applicants in a case concerning the interpretation of duty exemption notifications. The dispute centered on whether power plant projects supplied by the applicants qualified as new projects for exemption or as expansions of existing plants. A subsequent certification from the Joint Secretary, Ministry of Power, clarified the projects as new, leading to the Tribunal&#039;s decision to waive the predeposit requirement and stay the recovery of the duty, interest, and penalty amount during the appeal process.</description>
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      <description>The Tribunal ruled in favor of the applicants in a case concerning the interpretation of duty exemption notifications. The dispute centered on whether power plant projects supplied by the applicants qualified as new projects for exemption or as expansions of existing plants. A subsequent certification from the Joint Secretary, Ministry of Power, clarified the projects as new, leading to the Tribunal&#039;s decision to waive the predeposit requirement and stay the recovery of the duty, interest, and penalty amount during the appeal process.</description>
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