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    <title>2013 (12) TMI 1083 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted a prima facie case for waiving the pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 related to the determination of assessable value of Britania branded cakes. The Tribunal considered a previous judgment in favor of the appellant on similar issues, leading to the decision to stay the recovery during the appeal and ultimately waive the dues and penalty for the appellant in this case.</description>
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      <description>The Tribunal granted a prima facie case for waiving the pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 related to the determination of assessable value of Britania branded cakes. The Tribunal considered a previous judgment in favor of the appellant on similar issues, leading to the decision to stay the recovery during the appeal and ultimately waive the dues and penalty for the appellant in this case.</description>
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