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    <title>2016 (4) TMI 684 - CESTAT KOLKATA</title>
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    <description>The appeals filed by the appellant were allowed by the Tribunal, remanding the matter back to the adjudicating authority for proper verification of the CENVAT credit reversal amounts. Penalties imposed on the appellant were set aside, with the Tribunal emphasizing the absence of malafide intent and stating that penalties were not applicable for errors in credit reversal calculations. The appellant was granted an opportunity for a personal hearing before the final order is passed.</description>
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      <description>The appeals filed by the appellant were allowed by the Tribunal, remanding the matter back to the adjudicating authority for proper verification of the CENVAT credit reversal amounts. Penalties imposed on the appellant were set aside, with the Tribunal emphasizing the absence of malafide intent and stating that penalties were not applicable for errors in credit reversal calculations. The appellant was granted an opportunity for a personal hearing before the final order is passed.</description>
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