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    <title>2009 (10) TMI 349 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the lower authorities&#039; decision and remanded the case for separate assessment of the value of excavator loaders and spare parts for duty liability and Cenvat credit reversal. No penalty was imposed due to lack of evidence of intentional duty evasion. The case was allowed for reconsideration based on the Tribunal&#039;s directions.</description>
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      <description>The Tribunal set aside the lower authorities&#039; decision and remanded the case for separate assessment of the value of excavator loaders and spare parts for duty liability and Cenvat credit reversal. No penalty was imposed due to lack of evidence of intentional duty evasion. The case was allowed for reconsideration based on the Tribunal&#039;s directions.</description>
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