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    <title>2019 (7) TMI 1404 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the show cause notice issued under Rule 8(3A) of the Central Excise Rules, 2002 was not valid. It was determined that the appellant could utilize cenvat credit for duty payment during the default period, and the penalty imposed under Rule 25 was unwarranted. The appeal was allowed, the previous order was set aside, and the appellant was entitled to consequential benefits as per the law.</description>
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      <title>2019 (7) TMI 1404 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=383708</link>
      <description>The Tribunal held that the show cause notice issued under Rule 8(3A) of the Central Excise Rules, 2002 was not valid. It was determined that the appellant could utilize cenvat credit for duty payment during the default period, and the penalty imposed under Rule 25 was unwarranted. The appeal was allowed, the previous order was set aside, and the appellant was entitled to consequential benefits as per the law.</description>
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