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    <title>2016 (12) TMI 1127 - CESTAT KOLKATA</title>
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    <description>The Tribunal partially allowed the appeal, remanding the matter to the original authority to quantify duty liability for one year. The decision emphasized the definition of manufacturing, interpretation of tariff notes, and limitations on penalties in cases of doubt. Penalties imposed on the appellant were set aside due to a bona fide mistake in non-payment of duty.</description>
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      <description>The Tribunal partially allowed the appeal, remanding the matter to the original authority to quantify duty liability for one year. The decision emphasized the definition of manufacturing, interpretation of tariff notes, and limitations on penalties in cases of doubt. Penalties imposed on the appellant were set aside due to a bona fide mistake in non-payment of duty.</description>
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