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    <title>2014 (4) TMI 764 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted an interim stay on duty and penalty recovery, dispensing with pre-deposit conditions, in favor of the appellant despite the uncertainty regarding the manufacturing activity and limitation issue. The Tribunal considered the appellant&#039;s argument for Revenue neutrality and their entitlement to Cenvat credit exceeding the duty payable. This decision was based on the acknowledgment of the Revenue neutrality plea and previous stay orders, leading to the relief granted to the appellant in this case.</description>
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      <description>The Tribunal granted an interim stay on duty and penalty recovery, dispensing with pre-deposit conditions, in favor of the appellant despite the uncertainty regarding the manufacturing activity and limitation issue. The Tribunal considered the appellant&#039;s argument for Revenue neutrality and their entitlement to Cenvat credit exceeding the duty payable. This decision was based on the acknowledgment of the Revenue neutrality plea and previous stay orders, leading to the relief granted to the appellant in this case.</description>
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