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    <title>2013 (10) TMI 1109 - CESTAT KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=238654</link>
    <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of Service Tax amounting to Rs.2.15 Crores and penalties imposed under Section 78 and other provisions of the Finance Act, 1994. The appellant, engaged in processing activities for black forged wheels/axles, argued that the processed goods were returned to the raw material supplier after machining. The Tribunal found that the appellant operated on a job work basis, following the supplier&#039;s instructions, and returned the goods for further processing. Consequently, the Tribunal waived all dues and stayed recovery during the appeal&#039;s pendency.</description>
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    <pubDate>Wed, 29 May 2013 00:00:00 +0530</pubDate>
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      <title>2013 (10) TMI 1109 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=238654</link>
      <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of Service Tax amounting to Rs.2.15 Crores and penalties imposed under Section 78 and other provisions of the Finance Act, 1994. The appellant, engaged in processing activities for black forged wheels/axles, argued that the processed goods were returned to the raw material supplier after machining. The Tribunal found that the appellant operated on a job work basis, following the supplier&#039;s instructions, and returned the goods for further processing. Consequently, the Tribunal waived all dues and stayed recovery during the appeal&#039;s pendency.</description>
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      <pubDate>Wed, 29 May 2013 00:00:00 +0530</pubDate>
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