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    <title>2015 (10) TMI 903 - CESTAT KOLKATA</title>
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    <description>The Tribunal waived the pre-deposit requirement of duty and penalty under Section 11AC of CEA, 1944, amounting to Rs. 26.20 Lakhs each, due to discrepancies in assessable value determination of goods sold from depots. The Ld. Commissioner (Appeals) failed to provide reasons for accepting the Revenue&#039;s appeal, leading to the Tribunal setting aside the decision and remanding the case for proper justification.</description>
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      <description>The Tribunal waived the pre-deposit requirement of duty and penalty under Section 11AC of CEA, 1944, amounting to Rs. 26.20 Lakhs each, due to discrepancies in assessable value determination of goods sold from depots. The Ld. Commissioner (Appeals) failed to provide reasons for accepting the Revenue&#039;s appeal, leading to the Tribunal setting aside the decision and remanding the case for proper justification.</description>
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