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    <title>2011 (6) TMI 760 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted the waiver of pre-deposit of duty demand, interest, and penalty under Section 11AC of the Central Excise Act, 1944, amounting to &amp;amp;8377;1,55,36,602, due to the availing of inadmissible input service credit. This decision was influenced by the Commissioner of Nashik dropping similar proceedings, leading to the Tribunal&#039;s decision to grant unconditional waiver and stay the demand during the appeal&#039;s pendency. The Tribunal also addressed the discrepancy in views between the Commissioners of Nashik and Mumbai on the issue, ultimately granting the waiver based on Nashik&#039;s decision. Additionally, the Tribunal directed the Registry to consolidate related appeals for efficient case management.</description>
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