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    <title>2014 (3) TMI 278 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Adjudicating Authority for a recalculation of the inadmissibility of Cenvat credit under Rule 3(7) and Rule 4 of Cenvat Credit Rules, 2004, ensuring the appellant&#039;s right to a fair hearing. The recalibration of the duty demand related to the inadmissibility of Cenvat credit was ordered, emphasizing the need for proper calculation disclosure for defense. The Tribunal ruled against imposing a penalty under Section 11AC of the Central Excise Act, 1944, due to lack of evidence showing intentional duty evasion, partially allowing the appeal and directing interest to follow the duty demand decision.</description>
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    <pubDate>Fri, 28 Jun 2013 00:00:00 +0530</pubDate>
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      <title>2014 (3) TMI 278 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=244823</link>
      <description>The Tribunal remanded the case to the Adjudicating Authority for a recalculation of the inadmissibility of Cenvat credit under Rule 3(7) and Rule 4 of Cenvat Credit Rules, 2004, ensuring the appellant&#039;s right to a fair hearing. The recalibration of the duty demand related to the inadmissibility of Cenvat credit was ordered, emphasizing the need for proper calculation disclosure for defense. The Tribunal ruled against imposing a penalty under Section 11AC of the Central Excise Act, 1944, due to lack of evidence showing intentional duty evasion, partially allowing the appeal and directing interest to follow the duty demand decision.</description>
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      <pubDate>Fri, 28 Jun 2013 00:00:00 +0530</pubDate>
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