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    <title>2011 (1) TMI 59 - CESTAT, CHENNAI</title>
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    <description>The lower appellate authority&#039;s decision was modified, remanding the case to the original authority for re-quantification of the duty amount after allowing CENVAT credit. The original authority was directed to re-determine the penalty amount, providing the appellants with a fair hearing opportunity. The denial of CENVAT credit was set aside, subject to presenting relevant invoices. The failure to re-quantify the duty amount following the CENVAT credit allowance necessitated the remand for a fair assessment of duty and penalty amounts.</description>
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      <title>2011 (1) TMI 59 - CESTAT, CHENNAI</title>
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      <description>The lower appellate authority&#039;s decision was modified, remanding the case to the original authority for re-quantification of the duty amount after allowing CENVAT credit. The original authority was directed to re-determine the penalty amount, providing the appellants with a fair hearing opportunity. The denial of CENVAT credit was set aside, subject to presenting relevant invoices. The failure to re-quantify the duty amount following the CENVAT credit allowance necessitated the remand for a fair assessment of duty and penalty amounts.</description>
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