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    <title>2004 (7) TMI 492 - CESTAT,  NEW DELHI</title>
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    <description>The appeals were filed against duty demands and penalties imposed on two companies. The court found that the chemical examiner&#039;s report lacked clarity and was inconclusive, leading to the denial of re-examination requests. Demanding duty under a different provision without denying the compounded levy scheme benefit was deemed unjustified. As a result, the court set aside the impugned orders, ruling in favor of the appellants and providing consequential relief as per law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113055</link>
      <description>The appeals were filed against duty demands and penalties imposed on two companies. The court found that the chemical examiner&#039;s report lacked clarity and was inconclusive, leading to the denial of re-examination requests. Demanding duty under a different provision without denying the compounded levy scheme benefit was deemed unjustified. As a result, the court set aside the impugned orders, ruling in favor of the appellants and providing consequential relief as per law.</description>
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