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    <title>2012 (4) TMI 523 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted the appellant a total waiver of pre-deposit of duty amounting to Rs. 1,03,86,375/- and an equal penalty imposed under Section 11AC of the Central Excise Act, 1944. This decision was based on the appellant&#039;s compliance with exemption notifications and a relevant clarification supporting their position, despite the non-binding nature of the clarification and previous judgments requiring pre-deposit. The Tribunal acknowledged the appellant&#039;s prima facie case for relief and stayed the recovery of duty and penalty during the appeal process.</description>
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    <pubDate>Mon, 16 Apr 2012 00:00:00 +0530</pubDate>
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      <pubDate>Mon, 16 Apr 2012 00:00:00 +0530</pubDate>
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