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    <title>2006 (3) TMI 669 - CESTAT, KOLKATA</title>
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    <description>The Tribunal confirmed the duty against the appellants but set aside the penalties imposed on them. The matter was not remanded for fresh consideration as the penalties were deemed unwarranted due to the appellants&#039; bona fide belief supported by a prior favorable order. The decision aligned with the High Court&#039;s direction, and the case was disposed of accordingly.</description>
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      <description>The Tribunal confirmed the duty against the appellants but set aside the penalties imposed on them. The matter was not remanded for fresh consideration as the penalties were deemed unwarranted due to the appellants&#039; bona fide belief supported by a prior favorable order. The decision aligned with the High Court&#039;s direction, and the case was disposed of accordingly.</description>
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