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    <title>2014 (7) TMI 479 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant, ruling that the application of Rule 6(3) without considering the practical challenges of maintaining separate accounts for common services was unreasonable. The appellant had already reversed proportionate credit as allowed by the retrospective amendment, resulting in a minimal amount due. The Tribunal deemed the impugned order unsustainable and waived the requirement of pre-deposit, interest, and penalty, staying the recovery pending the appeal&#039;s disposal.</description>
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      <description>The Tribunal found in favor of the appellant, ruling that the application of Rule 6(3) without considering the practical challenges of maintaining separate accounts for common services was unreasonable. The appellant had already reversed proportionate credit as allowed by the retrospective amendment, resulting in a minimal amount due. The Tribunal deemed the impugned order unsustainable and waived the requirement of pre-deposit, interest, and penalty, staying the recovery pending the appeal&#039;s disposal.</description>
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