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    <title>2016 (4) TMI 770 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the requirement for full duty payment as assessed, rejected the appeal due to the lack of legal provision for adjustments in duty payments, and set aside the penalty imposed under Rule 27 based on the absence of intentional evasion.</description>
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      <description>The Tribunal upheld the requirement for full duty payment as assessed, rejected the appeal due to the lack of legal provision for adjustments in duty payments, and set aside the penalty imposed under Rule 27 based on the absence of intentional evasion.</description>
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