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    <title>2014 (1) TMI 52 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the confirmation of interest liability on the appellant for delayed duty payment under Rule 8 of Central Excise Rules, 2002. The appellant had discharged duty liability and availed Cenvat credit, leading the Tribunal to find the interest demand not sustainable. The Tribunal differentiated the case from precedents cited by the Assistant Commissioner, emphasizing the appellant&#039;s eligibility for Cenvat credit. Consequently, the appeal was allowed, and the interest demand was overturned.</description>
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      <title>2014 (1) TMI 52 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=241827</link>
      <description>The Tribunal set aside the confirmation of interest liability on the appellant for delayed duty payment under Rule 8 of Central Excise Rules, 2002. The appellant had discharged duty liability and availed Cenvat credit, leading the Tribunal to find the interest demand not sustainable. The Tribunal differentiated the case from precedents cited by the Assistant Commissioner, emphasizing the appellant&#039;s eligibility for Cenvat credit. Consequently, the appeal was allowed, and the interest demand was overturned.</description>
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      <pubDate>Thu, 14 Feb 2013 00:00:00 +0530</pubDate>
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