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    <title>2014 (2) TMI 327 - CESTAT CHENNAI</title>
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    <description>The Tribunal remanded the case involving demands of Central Excise duty, penalty, and interest on the manufacture of Granulated Activated Carbon. The recalculated duty demand was set at Rs.32,31,597/-, with the matter remanded for fresh consideration by the Commissioner of Central Excise. The appellant&#039;s objections to theoretical calculations and alleged clandestine removal formed the basis for the remand, allowing for a detailed review of production records and yield variations. The Tribunal directed a reassessment of penalties and limitations, emphasizing fairness and thorough consideration in the decision-making process.</description>
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    <pubDate>Thu, 05 Dec 2013 00:00:00 +0530</pubDate>
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      <title>2014 (2) TMI 327 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=243730</link>
      <description>The Tribunal remanded the case involving demands of Central Excise duty, penalty, and interest on the manufacture of Granulated Activated Carbon. The recalculated duty demand was set at Rs.32,31,597/-, with the matter remanded for fresh consideration by the Commissioner of Central Excise. The appellant&#039;s objections to theoretical calculations and alleged clandestine removal formed the basis for the remand, allowing for a detailed review of production records and yield variations. The Tribunal directed a reassessment of penalties and limitations, emphasizing fairness and thorough consideration in the decision-making process.</description>
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      <pubDate>Thu, 05 Dec 2013 00:00:00 +0530</pubDate>
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