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    <title>2015 (4) TMI 315 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that duty liability only arises upon clearance of goods from the bonded warehouse into DTA. As there was no evidence of such clearance for the written-off inputs, the duty demand was considered unjustified. Consequently, the pre-deposit requirements for duty, interest, and penalties were waived, and recovery was stayed pending appeal hearings.</description>
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      <title>2015 (4) TMI 315 - CESTAT NEW DELHI</title>
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      <description>The Tribunal ruled in favor of the appellant, finding that duty liability only arises upon clearance of goods from the bonded warehouse into DTA. As there was no evidence of such clearance for the written-off inputs, the duty demand was considered unjustified. Consequently, the pre-deposit requirements for duty, interest, and penalties were waived, and recovery was stayed pending appeal hearings.</description>
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