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    <title>2012 (2) TMI 421 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the Order-in-Original confirming duty demand, interest, and penalty under Section 11AC of the Central Excise Act. The Appellant&#039;s contention that allegations against M/s. CPCL were unproven and that they availed CENVAT Credit post-duty payment was upheld. The Tribunal emphasized the importance of substantiated claims and adherence to legal provisions in excise matters, ultimately ruling in favor of the Appellant and overturning the initial decision.</description>
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    <pubDate>Wed, 08 Feb 2012 00:00:00 +0530</pubDate>
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      <title>2012 (2) TMI 421 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=246379</link>
      <description>The Tribunal allowed the appeal, setting aside the Order-in-Original confirming duty demand, interest, and penalty under Section 11AC of the Central Excise Act. The Appellant&#039;s contention that allegations against M/s. CPCL were unproven and that they availed CENVAT Credit post-duty payment was upheld. The Tribunal emphasized the importance of substantiated claims and adherence to legal provisions in excise matters, ultimately ruling in favor of the Appellant and overturning the initial decision.</description>
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      <pubDate>Wed, 08 Feb 2012 00:00:00 +0530</pubDate>
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