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    <title>2019 (3) TMI 32 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the demand of Rs. 10,97,718 for non-payment under Rule 6 of CENVAT Credit Rules, 2004. The appellant&#039;s challenge was successful as the Tribunal found the Department&#039;s demand to be erroneous, ruling that the appellant had already complied with Rule 6(3A) by reversing the correct proportionate amount. Consequently, the appellant was relieved from liability for interest and penalty, aligning with legal interpretation and precedents cited during the proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=376011</link>
      <description>The Tribunal set aside the demand of Rs. 10,97,718 for non-payment under Rule 6 of CENVAT Credit Rules, 2004. The appellant&#039;s challenge was successful as the Tribunal found the Department&#039;s demand to be erroneous, ruling that the appellant had already complied with Rule 6(3A) by reversing the correct proportionate amount. Consequently, the appellant was relieved from liability for interest and penalty, aligning with legal interpretation and precedents cited during the proceedings.</description>
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