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    <title>2015 (5) TMI 55 - CESTAT NEW DELHI</title>
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    <description>The Tribunal addressed the non-payment of Central Excise duty by the appellant and the dispute over payment during default periods without utilizing Cenvat credit. It clarified the constitutional validity of Rule 8 (3A) conditions and granted relief to the appellant by waiving the pre-deposit requirements for the appeal hearing, allowing recovery to be stayed. The appellant&#039;s challenge against the duty demand, interest, and penalty was partially successful based on the interpretation of the relevant rules and judicial precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=259181</link>
      <description>The Tribunal addressed the non-payment of Central Excise duty by the appellant and the dispute over payment during default periods without utilizing Cenvat credit. It clarified the constitutional validity of Rule 8 (3A) conditions and granted relief to the appellant by waiving the pre-deposit requirements for the appeal hearing, allowing recovery to be stayed. The appellant&#039;s challenge against the duty demand, interest, and penalty was partially successful based on the interpretation of the relevant rules and judicial precedents.</description>
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      <pubDate>Tue, 20 Jan 2015 00:00:00 +0530</pubDate>
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