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    <title>2013 (10) TMI 842 - CESTAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the Revenue, upholding the demand for excise duty on transportation charges and dismissing the relevance of old case laws under the previous Section 4. The plea of time-bar was rejected due to insufficient disclosure in the ER-1 returns. The appellant was directed to make a pre-deposit of Rs. 4 crore within eight weeks for the stay of recovery, emphasizing compliance with the revised provisions of the Central Excise Act.</description>
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      <description>The tribunal ruled in favor of the Revenue, upholding the demand for excise duty on transportation charges and dismissing the relevance of old case laws under the previous Section 4. The plea of time-bar was rejected due to insufficient disclosure in the ER-1 returns. The appellant was directed to make a pre-deposit of Rs. 4 crore within eight weeks for the stay of recovery, emphasizing compliance with the revised provisions of the Central Excise Act.</description>
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