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    <title>2015 (4) TMI 811 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order and remanded the matter for fresh adjudication, emphasizing a fair assessment. The dispute arose from the reclassification of a product under different tariff headings, leading to conflicting decisions on duty payment. Allegations under Section 11D of the Central Excise Act, 1944, were made based on discrepancies in duty recovery rates mentioned in tender documents and actual invoices. The Tribunal found the Department&#039;s evidence lacking and directed a thorough examination of invoices to determine the correct duty rates.</description>
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      <description>The Tribunal set aside the order and remanded the matter for fresh adjudication, emphasizing a fair assessment. The dispute arose from the reclassification of a product under different tariff headings, leading to conflicting decisions on duty payment. Allegations under Section 11D of the Central Excise Act, 1944, were made based on discrepancies in duty recovery rates mentioned in tender documents and actual invoices. The Tribunal found the Department&#039;s evidence lacking and directed a thorough examination of invoices to determine the correct duty rates.</description>
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