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    <title>2019 (4) TMI 1338 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Respondent, holding that Rule 8(3A) of the Central Excise Rules, 2002 was invalid based on precedents. It allowed the use of accumulated Cenvat Credit for payment during a default period. Consequently, the Tribunal dismissed the Revenue&#039;s appeal, finding no grounds for imposing interest or penalty, aligning with High Court decisions and legal principles.</description>
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      <description>The Tribunal ruled in favor of the Respondent, holding that Rule 8(3A) of the Central Excise Rules, 2002 was invalid based on precedents. It allowed the use of accumulated Cenvat Credit for payment during a default period. Consequently, the Tribunal dismissed the Revenue&#039;s appeal, finding no grounds for imposing interest or penalty, aligning with High Court decisions and legal principles.</description>
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