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    <title>2012 (12) TMI 932 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case back to the first appellate authority for a fresh review following an appeal dismissal due to non-compliance with Section 35F of the Central Excise Act, 1944. The appellant&#039;s challenge regarding the denial of CENVAT credit on certain items not classified as capital goods led to a 50% waiver of the duty amount, with instructions to pre-deposit a specific sum within a set timeframe. Compliance would allow reconsideration of the appeal by the first appellate authority within the legal framework, pending the High Court&#039;s decision on the matter.</description>
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