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    <title>2010 (1) TMI 1170 - CESTAT CHENNAI</title>
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    <description>The Tribunal partly allowed the appeals, setting aside the duty demand and penalties against M/s. Urbane Industries related to clubbing with dummy units. The penalty on the Managing Partner was also overturned. The Tribunal emphasized the importance of adhering to principles of natural justice and directed a fresh decision on the clubbing issue after issuing show-cause notices to the relevant dummy units. The demand and penalty concerning capital goods were upheld.</description>
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      <description>The Tribunal partly allowed the appeals, setting aside the duty demand and penalties against M/s. Urbane Industries related to clubbing with dummy units. The penalty on the Managing Partner was also overturned. The Tribunal emphasized the importance of adhering to principles of natural justice and directed a fresh decision on the clubbing issue after issuing show-cause notices to the relevant dummy units. The demand and penalty concerning capital goods were upheld.</description>
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