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    <title>2013 (11) TMI 1346 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted a total waiver of the predeposit of duty and penalty amounting to Rs.81.92 lakh under Section 11AC of the Central Excise Act, 1944, for goods cleared for captive consumption from April 2005 to January 2006, based on Notification No.29/2002-CE dated 13.05.2002. The Tribunal held that the clearances for captive consumption fell within the scope of the Notification as it did not explicitly exclude such clearances, emphasizing adherence to legal principles in statutory interpretations.</description>
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    <pubDate>Thu, 19 Sep 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=240169</link>
      <description>The Tribunal granted a total waiver of the predeposit of duty and penalty amounting to Rs.81.92 lakh under Section 11AC of the Central Excise Act, 1944, for goods cleared for captive consumption from April 2005 to January 2006, based on Notification No.29/2002-CE dated 13.05.2002. The Tribunal held that the clearances for captive consumption fell within the scope of the Notification as it did not explicitly exclude such clearances, emphasizing adherence to legal principles in statutory interpretations.</description>
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