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    <title>2013 (11) TMI 621 - CESTAT CHENNAI</title>
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    <description>The Tribunal found that the applicant had reversed credits and paid penalties for irregularities at both units. Despite the machinery remaining in Unit II, the Tribunal deemed the penalty paid as sufficient. As a result, the Tribunal allowed the appeal without requiring further deposit and stayed the collection of dues during the appeal process.</description>
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      <description>The Tribunal found that the applicant had reversed credits and paid penalties for irregularities at both units. Despite the machinery remaining in Unit II, the Tribunal deemed the penalty paid as sufficient. As a result, the Tribunal allowed the appeal without requiring further deposit and stayed the collection of dues during the appeal process.</description>
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