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    <title>2014 (7) TMI 734 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and remanded the matter to the Commissioner for fresh adjudication, emphasizing that both show cause notices should be considered together. The Tribunal deemed it premature to uphold the penalties imposed on the appellant under Rule 25 of the Central Excise Rules due to the pending adjudication of the core allegation of wrongly availing the SSI exemption. The Tribunal also set aside the order-in-appeal and remanded the matters for fresh adjudication by the Commissioner, stressing the need for a comprehensive assessment considering all relevant factors. Pre-deposit was waived for final disposal, allowing for a thorough examination of the issues.</description>
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    <pubDate>Tue, 04 Mar 2014 00:00:00 +0530</pubDate>
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      <title>2014 (7) TMI 734 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=249698</link>
      <description>The Tribunal set aside the impugned order and remanded the matter to the Commissioner for fresh adjudication, emphasizing that both show cause notices should be considered together. The Tribunal deemed it premature to uphold the penalties imposed on the appellant under Rule 25 of the Central Excise Rules due to the pending adjudication of the core allegation of wrongly availing the SSI exemption. The Tribunal also set aside the order-in-appeal and remanded the matters for fresh adjudication by the Commissioner, stressing the need for a comprehensive assessment considering all relevant factors. Pre-deposit was waived for final disposal, allowing for a thorough examination of the issues.</description>
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      <pubDate>Tue, 04 Mar 2014 00:00:00 +0530</pubDate>
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