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    <title>2017 (3) TMI 240 - CESTAT CHANDIGARH</title>
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    <description>The tribunal found that the appellant had already reversed the Cenvat Credit attributable to final exempted goods, concluding that the appellant was not required to pay 10% of the value of exempted goods. The demand for interest was deemed unsustainable, and the penalty on both appellants was held to be not imposable. Consequently, the impugned order was set aside, and the appeals were allowed with consequential relief, if any.</description>
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      <title>2017 (3) TMI 240 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=339737</link>
      <description>The tribunal found that the appellant had already reversed the Cenvat Credit attributable to final exempted goods, concluding that the appellant was not required to pay 10% of the value of exempted goods. The demand for interest was deemed unsustainable, and the penalty on both appellants was held to be not imposable. Consequently, the impugned order was set aside, and the appeals were allowed with consequential relief, if any.</description>
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