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    <title>2013 (8) TMI 305 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=236010</link>
    <description>The Tribunal allowed the condonation of a 3-day delay in filing appeals due to urgent business work. The case involved duty demand, penalty imposition, and availing of cenvat credit on MS scrap. The manufacturer faced penalties for availing credit on non-duty paid scrap. Registered dealers were penalized for supplying misrepresented scrap. The burden of proof on the manufacturer for cenvat credit was emphasized. Compliance requirements were outlined, with deposits and penalties waived upon compliance.</description>
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    <pubDate>Thu, 16 May 2013 00:00:00 +0530</pubDate>
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      <title>2013 (8) TMI 305 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=236010</link>
      <description>The Tribunal allowed the condonation of a 3-day delay in filing appeals due to urgent business work. The case involved duty demand, penalty imposition, and availing of cenvat credit on MS scrap. The manufacturer faced penalties for availing credit on non-duty paid scrap. Registered dealers were penalized for supplying misrepresented scrap. The burden of proof on the manufacturer for cenvat credit was emphasized. Compliance requirements were outlined, with deposits and penalties waived upon compliance.</description>
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      <pubDate>Thu, 16 May 2013 00:00:00 +0530</pubDate>
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