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    <title>2018 (1) TMI 39 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal dismissed the appeals, holding that the duty demand under Rule 8(3A) of the Central Excise Rules, 2002 was valid. However, following the decision in the case of M/s Space Telelink Ltd., the Tribunal set aside the demand against the appellant, allowing the appeal with consequential relief. The judgment emphasized the distinction between quashing an order and staying its operation, highlighting the impact of such stays on the validity of the judgment. The decision was grounded in a meticulous analysis of legal precedents, ensuring a fair outcome based on the specific circumstances of the case.</description>
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