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    <title>2007 (1) TMI 486 - CESTAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, modifying the impugned order by overturning the penalty imposed. The Tribunal considered that the appellants had paid duty in good faith before the show cause notice and believed that waste and scrap were not dutiable, thus finding the penalty unjustified.</description>
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      <description>The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, modifying the impugned order by overturning the penalty imposed. The Tribunal considered that the appellants had paid duty in good faith before the show cause notice and believed that waste and scrap were not dutiable, thus finding the penalty unjustified.</description>
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