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    <title>2014 (1) TMI 322 - CESTAT NEW DELHI</title>
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    <description>The judgment resolved the dispute over the transfer of Cenvat credit from a partnership firm to a private limited company in favor of the assessee, allowing the transfer of the credit and dispensing with the pre-deposit requirement for duties and penalties. Additionally, duty and penalty were imposed on a manufacturer for using a brand name, with the requirement to deposit the duty amount within a specified period. The penalty on a dealer for transactions on paper was waived, and M/s. Gurukripa Consumer Care Products were directed to comply with specified obligations by a set date.</description>
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