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    <title>2017 (6) TMI 424 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the duty demand, interest, and penalty imposed on the appellants for process loss during job work, ruling in their favor based on previous judgments and the inapplicability of duty on invisible losses. The decision clarified that duty is levied on manufactured goods, excluding such losses, and deemed the demand incorrect and unsustainable. The appellants were not liable to pay duty on the process loss, as confirmed by the Tribunal due to settled precedents and the department&#039;s acceptance of previous decisions in their favor.</description>
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      <description>The Tribunal set aside the duty demand, interest, and penalty imposed on the appellants for process loss during job work, ruling in their favor based on previous judgments and the inapplicability of duty on invisible losses. The decision clarified that duty is levied on manufactured goods, excluding such losses, and deemed the demand incorrect and unsustainable. The appellants were not liable to pay duty on the process loss, as confirmed by the Tribunal due to settled precedents and the department&#039;s acceptance of previous decisions in their favor.</description>
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