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    <title>2017 (4) TMI 145 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the appellant&#039;s entitlement to CENVAT Credit on Additional Excise Duty (AED) on sugar but stressed the importance of proper documentation to support the dealer&#039;s Certificate. It directed the appellant to provide necessary documents and remitted the case for a fresh review by the Adjudicating Authority. The Tribunal also emphasized the need for Central Excise Officers&#039; countersign on the Certificate to safeguard Revenue interests. The dispute over a time-barred demand was set aside, allowing both parties an opportunity to present evidence.</description>
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    <pubDate>Tue, 21 Mar 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=341175</link>
      <description>The Tribunal upheld the appellant&#039;s entitlement to CENVAT Credit on Additional Excise Duty (AED) on sugar but stressed the importance of proper documentation to support the dealer&#039;s Certificate. It directed the appellant to provide necessary documents and remitted the case for a fresh review by the Adjudicating Authority. The Tribunal also emphasized the need for Central Excise Officers&#039; countersign on the Certificate to safeguard Revenue interests. The dispute over a time-barred demand was set aside, allowing both parties an opportunity to present evidence.</description>
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      <pubDate>Tue, 21 Mar 2017 00:00:00 +0530</pubDate>
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