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    <title>2023 (4) TMI 1192 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Appellant, setting aside the demand based on Rule 8(3A) of the Central Excise Rules for default in duty payment. Citing precedents declaring the rule invalid, the Tribunal allowed the appeal, emphasizing the Appellant&#039;s rectification of the interest payment and history of compliance. The Appellant was granted consequential relief, with the Tribunal deeming the demand under Rule 8(3A) unsustainable.</description>
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      <description>The Tribunal ruled in favor of the Appellant, setting aside the demand based on Rule 8(3A) of the Central Excise Rules for default in duty payment. Citing precedents declaring the rule invalid, the Tribunal allowed the appeal, emphasizing the Appellant&#039;s rectification of the interest payment and history of compliance. The Appellant was granted consequential relief, with the Tribunal deeming the demand under Rule 8(3A) unsustainable.</description>
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