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    <title>2023 (5) TMI 296 - CESTAT MUMBAI</title>
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    <description>The appeal focused on the chargeability of interest under rule 14 of CENVAT Credit Rules, 2004. The appellant contested the demand for interest following the set aside of the recovery of credit. The final decision set aside the impugned order, allowing the appeal. It emphasized that the first appellate authority should have been bound by the original authority&#039;s finding, which exceeded the scope of the show cause notice.</description>
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      <title>2023 (5) TMI 296 - CESTAT MUMBAI</title>
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      <description>The appeal focused on the chargeability of interest under rule 14 of CENVAT Credit Rules, 2004. The appellant contested the demand for interest following the set aside of the recovery of credit. The final decision set aside the impugned order, allowing the appeal. It emphasized that the first appellate authority should have been bound by the original authority&#039;s finding, which exceeded the scope of the show cause notice.</description>
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