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    <title>2017 (6) TMI 422 - CESTAT CHANDIGARH</title>
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    <description>The tribunal ruled against the respondent for failing to meet exemption conditions and comply with duty payment requirements under the Cenvat Credit Rules. The duty demand was confirmed along with interest. The imposition of a penalty was contentious, with one member supporting it due to deliberate actions, while another member disagreed. Ultimately, the penalty was set aside in the final decision.</description>
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      <description>The tribunal ruled against the respondent for failing to meet exemption conditions and comply with duty payment requirements under the Cenvat Credit Rules. The duty demand was confirmed along with interest. The imposition of a penalty was contentious, with one member supporting it due to deliberate actions, while another member disagreed. Ultimately, the penalty was set aside in the final decision.</description>
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