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    <title>2017 (5) TMI 814 - CESTAT KOLKATA</title>
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    <description>The Member (Judicial) reviewed various appeals concerning the demand for interest on wrongly availed and reversed credit. Finding discrepancies in the Commissioner (Appeals)&#039;s findings, all appeals were remanded to the Adjudicating Authority for detailed examination of facts and application of relevant case laws. The judgment emphasized the importance of individual case facts in determining the demand for interest on irregularly availed credit, granting both parties the opportunity to present evidence during the fresh adjudication process.</description>
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      <description>The Member (Judicial) reviewed various appeals concerning the demand for interest on wrongly availed and reversed credit. Finding discrepancies in the Commissioner (Appeals)&#039;s findings, all appeals were remanded to the Adjudicating Authority for detailed examination of facts and application of relevant case laws. The judgment emphasized the importance of individual case facts in determining the demand for interest on irregularly availed credit, granting both parties the opportunity to present evidence during the fresh adjudication process.</description>
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