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    <title>2014 (1) TMI 273 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of duty amounting to Rs.7,71,485. The appellant, involved in the manufacture of refined &#039;Palm Oil,&#039; had initially availed exemption under Notification 89/95-CE but later paid the duty along with interest as they were deemed ineligible. The Tribunal agreed with the appellant&#039;s argument that the price charged to the customer should be treated as cum-duty price, based on the Explanation to Section 4. Consequently, the Tribunal allowed the stay petition, waiving the duty pre-deposit and halting duty recovery pending the appeal&#039;s resolution.</description>
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    <pubDate>Tue, 16 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 273 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=242048</link>
      <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of duty amounting to Rs.7,71,485. The appellant, involved in the manufacture of refined &#039;Palm Oil,&#039; had initially availed exemption under Notification 89/95-CE but later paid the duty along with interest as they were deemed ineligible. The Tribunal agreed with the appellant&#039;s argument that the price charged to the customer should be treated as cum-duty price, based on the Explanation to Section 4. Consequently, the Tribunal allowed the stay petition, waiving the duty pre-deposit and halting duty recovery pending the appeal&#039;s resolution.</description>
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      <pubDate>Tue, 16 Apr 2013 00:00:00 +0530</pubDate>
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