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    <title>2016 (1) TMI 152 - CESTAT KOLKATA</title>
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    <description>The Tribunal remanded the case back to the Adjudicating authority as the appellant failed to provide sufficient evidence to support their claim of not exceeding the exemption limit of Rs. 4.00 crores under Notification No. 8/2003-CE. The appellant was directed to deposit Rs. 5.00 lakh within eight weeks for compliance before the Adjudicating authority reevaluates the case with the necessary data and certificates. The Tribunal emphasized the importance of providing substantiated evidence in excise duty matters.</description>
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      <description>The Tribunal remanded the case back to the Adjudicating authority as the appellant failed to provide sufficient evidence to support their claim of not exceeding the exemption limit of Rs. 4.00 crores under Notification No. 8/2003-CE. The appellant was directed to deposit Rs. 5.00 lakh within eight weeks for compliance before the Adjudicating authority reevaluates the case with the necessary data and certificates. The Tribunal emphasized the importance of providing substantiated evidence in excise duty matters.</description>
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