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    <title>2007 (6) TMI 370 - CESTAT,  KOLKATA</title>
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    <description>The Tribunal partially allowed the appeal, reducing the penalty amount imposed on the appellants and emphasizing the obligation to pay the outstanding duty with applicable interest as per the law. The lower Appellate Authority reduced the demanded amount for a specific period and noted the factory closure exempted duty liability for another period. The Tribunal acknowledged the error in issuing multiple show cause notices for the same period, leading to confusion. It also addressed the imposition of penalty and duty liability, reducing the penalty amount due to pending proceedings and administrative errors by the jurisdictional Superintendent.</description>
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    <pubDate>Thu, 07 Jun 2007 00:00:00 +0530</pubDate>
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      <title>2007 (6) TMI 370 - CESTAT,  KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=121899</link>
      <description>The Tribunal partially allowed the appeal, reducing the penalty amount imposed on the appellants and emphasizing the obligation to pay the outstanding duty with applicable interest as per the law. The lower Appellate Authority reduced the demanded amount for a specific period and noted the factory closure exempted duty liability for another period. The Tribunal acknowledged the error in issuing multiple show cause notices for the same period, leading to confusion. It also addressed the imposition of penalty and duty liability, reducing the penalty amount due to pending proceedings and administrative errors by the jurisdictional Superintendent.</description>
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