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    <title>2014 (1) TMI 1165 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted condonation of delay in filing the supplementary appeal and waived the pre-deposit of total duty amounting to Rs.21,12,34,948, along with interest and penalty. The Tribunal interpreted Rule 8 of the Central Excise Rules in favor of the applicant, allowing rectification of the default through PLA payment and utilization of cenvat credit during the default period. The Tribunal stayed the recovery during the appeal&#039;s pendency and directed the appeals to be listed for a hearing based on the significant legal issue involved.</description>
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    <pubDate>Mon, 18 Feb 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=242950</link>
      <description>The Tribunal granted condonation of delay in filing the supplementary appeal and waived the pre-deposit of total duty amounting to Rs.21,12,34,948, along with interest and penalty. The Tribunal interpreted Rule 8 of the Central Excise Rules in favor of the applicant, allowing rectification of the default through PLA payment and utilization of cenvat credit during the default period. The Tribunal stayed the recovery during the appeal&#039;s pendency and directed the appeals to be listed for a hearing based on the significant legal issue involved.</description>
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