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    <title>2009 (3) TMI 759 - CESTAT, KOLKATA</title>
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    <description>The Tribunal waived the pre-deposit requirement of duty and penalty for the appellants in a case involving the capacity to manufacture angles and channels. Despite the appellants&#039; submission of purchase documents, the Revenue failed to verify the information, leading to the rejection of their claim. The Tribunal found no evidence supporting the appellants&#039; manufacturing capacity and ruled in their favor, setting aside the impugned order and allowing both appeals.</description>
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      <title>2009 (3) TMI 759 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=126082</link>
      <description>The Tribunal waived the pre-deposit requirement of duty and penalty for the appellants in a case involving the capacity to manufacture angles and channels. Despite the appellants&#039; submission of purchase documents, the Revenue failed to verify the information, leading to the rejection of their claim. The Tribunal found no evidence supporting the appellants&#039; manufacturing capacity and ruled in their favor, setting aside the impugned order and allowing both appeals.</description>
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