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    <title>2011 (12) TMI 505 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted waiver of pre-deposit of duty, interest, and penalties amounting to 3,66,92,144 under Section 11AC of the Central Excise Act, 1944. It found a strong prima facie case for waiver as the bought out items were not cleared along with the parts manufactured by the applicants for the boilers. The Tribunal distinguished the case from precedents where parts were classified as boilers, emphasizing that the bought out items were not cleared with the parts. Therefore, it waived the dues and stayed recovery during the appeal process.</description>
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    <pubDate>Mon, 05 Dec 2011 00:00:00 +0530</pubDate>
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      <title>2011 (12) TMI 505 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=170513</link>
      <description>The Tribunal granted waiver of pre-deposit of duty, interest, and penalties amounting to 3,66,92,144 under Section 11AC of the Central Excise Act, 1944. It found a strong prima facie case for waiver as the bought out items were not cleared along with the parts manufactured by the applicants for the boilers. The Tribunal distinguished the case from precedents where parts were classified as boilers, emphasizing that the bought out items were not cleared with the parts. Therefore, it waived the dues and stayed recovery during the appeal process.</description>
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      <pubDate>Mon, 05 Dec 2011 00:00:00 +0530</pubDate>
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