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    <title>2013 (11) TMI 1186 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant regarding eligibility for CENVAT credit on specific items used in the fabrication process. The penalty under Section 11AC of the Central Excise Act, 1944, was not sustained due to the lack of clear allegations of suppression or mis-declaration in the show-cause notice. The Tribunal granted a complete waiver and stay against recovery during the appeal process, with the case scheduled for a hearing before a Single Member.</description>
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    <pubDate>Wed, 19 Jun 2013 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant regarding eligibility for CENVAT credit on specific items used in the fabrication process. The penalty under Section 11AC of the Central Excise Act, 1944, was not sustained due to the lack of clear allegations of suppression or mis-declaration in the show-cause notice. The Tribunal granted a complete waiver and stay against recovery during the appeal process, with the case scheduled for a hearing before a Single Member.</description>
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      <pubDate>Wed, 19 Jun 2013 00:00:00 +0530</pubDate>
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