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    <title>2015 (3) TMI 474 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai granted the appellant, M/s Heidelberg Cement (India) Ltd., a waiver from pre-deposit of confirmed dues amounting to Rs. 4,32,10,317/- along with interest and penalty, and stayed recovery during the appeal process. The Tribunal held that the assessment of duty on cement bags supplied to the construction industry should not be based on Retail Sale Price (RSP) but on other bases as per relevant legal precedents, tagging the appeal with another case for final hearing.</description>
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