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    <title>2014 (7) TMI 121 - CESTAT  MUMBAI</title>
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    <description>The Tribunal upheld the adjudicating authority&#039;s decision, requiring the appellant to pre-deposit 50% of the disallowed credit and confirming the legal provisions and jurisdictional authority for recovery. The extended period for demand was justified, and the retrospective application of the formula for quantifying ineligible credit was deemed inappropriate.</description>
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      <description>The Tribunal upheld the adjudicating authority&#039;s decision, requiring the appellant to pre-deposit 50% of the disallowed credit and confirming the legal provisions and jurisdictional authority for recovery. The extended period for demand was justified, and the retrospective application of the formula for quantifying ineligible credit was deemed inappropriate.</description>
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