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    <title>2002 (10) TMI 544 - CEGAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants regarding the differential duty classification issue, setting aside the differential duty confirmation. However, the Tribunal upheld the demand of duty based on the clubbing of clearances between the appellants&#039; partnership firm and another entity. The penalty was reduced from Rs. 1,85,000.00 to Rs. 50,000.00 in line with the revised duty liability.</description>
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      <description>The Tribunal ruled in favor of the appellants regarding the differential duty classification issue, setting aside the differential duty confirmation. However, the Tribunal upheld the demand of duty based on the clubbing of clearances between the appellants&#039; partnership firm and another entity. The penalty was reduced from Rs. 1,85,000.00 to Rs. 50,000.00 in line with the revised duty liability.</description>
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