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    <title>2016 (8) TMI 284 - CESTAT CHENNAI</title>
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    <description>The appellant, a manufacturer of Bolts, Nuts, and Screws, faced issues regarding non-payment of interest on excise duty, applicability of penalty under Rule 25 of CER, 2002, compliance with specific sections of the Central Excise Act, 1944, adjudication based on suppression of facts, and appeal dismissal due to non-compliance with mandatory pre-deposit. The Tribunal remanded the appeal to the Commissioner (Appeals) for a decision on the case&#039;s merits, emphasizing the need for a thorough review beyond technical grounds and considering the appellant&#039;s argument for inadvertent non-payment of interest.</description>
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      <title>2016 (8) TMI 284 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=330900</link>
      <description>The appellant, a manufacturer of Bolts, Nuts, and Screws, faced issues regarding non-payment of interest on excise duty, applicability of penalty under Rule 25 of CER, 2002, compliance with specific sections of the Central Excise Act, 1944, adjudication based on suppression of facts, and appeal dismissal due to non-compliance with mandatory pre-deposit. The Tribunal remanded the appeal to the Commissioner (Appeals) for a decision on the case&#039;s merits, emphasizing the need for a thorough review beyond technical grounds and considering the appellant&#039;s argument for inadvertent non-payment of interest.</description>
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      <pubDate>Fri, 10 Jun 2016 00:00:00 +0530</pubDate>
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