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    <title>2016 (4) TMI 1185 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that duty liability on the disposal of machinery should be based on the treatment of the machinery as waste and scrap by the appellant. The penalty imposed was deemed unjustified, and consequential benefits were granted to the appellant.</description>
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      <description>The Tribunal allowed the appeal, ruling that duty liability on the disposal of machinery should be based on the treatment of the machinery as waste and scrap by the appellant. The penalty imposed was deemed unjustified, and consequential benefits were granted to the appellant.</description>
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