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    <title>2011 (4) TMI 135 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai allowed the appeal by remanding the matter to the original authority for re-determining the duty amount, considering the payments made towards duty and penalty. The appellants were granted the option to pay 25% of the penalty amount as per legal provisions and court decisions cited. Additionally, they were given the benefit of cum-duty assessment and were to receive a proper hearing before a new order was issued.</description>
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      <description>The Appellate Tribunal CESTAT, Chennai allowed the appeal by remanding the matter to the original authority for re-determining the duty amount, considering the payments made towards duty and penalty. The appellants were granted the option to pay 25% of the penalty amount as per legal provisions and court decisions cited. Additionally, they were given the benefit of cum-duty assessment and were to receive a proper hearing before a new order was issued.</description>
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