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    <title>2017 (7) TMI 190 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal remanded the matter to the Commissioner (Appeals) for re-examination regarding denial of Cenvat credit on inputs and penalties. Appellants were directed to provide documentary evidence of duty payment on inputs and payment details for duty, interest, and penalty. The impugned order was set aside, emphasizing compliance with evidentiary requirements. The appeals were disposed of with instructions for a thorough reassessment by the Commissioner (Appeals) in line with legal provisions, ensuring a fair evaluation based on presented evidence.</description>
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      <description>The Tribunal remanded the matter to the Commissioner (Appeals) for re-examination regarding denial of Cenvat credit on inputs and penalties. Appellants were directed to provide documentary evidence of duty payment on inputs and payment details for duty, interest, and penalty. The impugned order was set aside, emphasizing compliance with evidentiary requirements. The appeals were disposed of with instructions for a thorough reassessment by the Commissioner (Appeals) in line with legal provisions, ensuring a fair evaluation based on presented evidence.</description>
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