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    <title>2015 (11) TMI 519 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted a stay on the recovery of confirmed duty and penalty until the appeal&#039;s final disposal. It found merit in the appellant&#039;s argument that a demand based on an order set aside by CESTAT did not survive, and the Adjudicating authority exceeded its scope by re-deciding the issue pending before the Commissioner. The appellant&#039;s prima facie case for a complete waiver of dues and penalty led to the Tribunal ordering the stay, emphasizing the invalidity of the demand based on the earlier order set aside by CESTAT.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267710</link>
      <description>The Tribunal granted a stay on the recovery of confirmed duty and penalty until the appeal&#039;s final disposal. It found merit in the appellant&#039;s argument that a demand based on an order set aside by CESTAT did not survive, and the Adjudicating authority exceeded its scope by re-deciding the issue pending before the Commissioner. The appellant&#039;s prima facie case for a complete waiver of dues and penalty led to the Tribunal ordering the stay, emphasizing the invalidity of the demand based on the earlier order set aside by CESTAT.</description>
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