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    <title>2015 (12) TMI 83 - CESTAT KOLKATA</title>
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    <description>The tribunal directed the petitioner, a public sector undertaking, to deposit 50% of the confirmed interest amount within eight weeks under Section 75 of the Finance Act, 1994. The remaining dues were waived upon compliance, with recovery stayed during the appeal process. The tribunal found that the delay in payment was due to data unavailability, rejecting the argument that interest payment was time-barred.</description>
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      <description>The tribunal directed the petitioner, a public sector undertaking, to deposit 50% of the confirmed interest amount within eight weeks under Section 75 of the Finance Act, 1994. The remaining dues were waived upon compliance, with recovery stayed during the appeal process. The tribunal found that the delay in payment was due to data unavailability, rejecting the argument that interest payment was time-barred.</description>
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