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    <title>2017 (8) TMI 1105 - CESTAT CHANDIGARH</title>
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    <description>The appeals in the case involving fraudulent availing of Cenvat Credit by M/s BSFL were disposed of, with the matters remanded back to the adjudicating authority for fresh adjudication in accordance with Section 9D of the Central Excise Act, 1944, and principles of natural justice. The demand related to non-transport vehicles was upheld, necessitating re-quantification. The judgments highlighted issues of non-compliance with Section 9D and the reliance on inadmissible statements, leading to the remand for proper procedural adherence.</description>
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      <description>The appeals in the case involving fraudulent availing of Cenvat Credit by M/s BSFL were disposed of, with the matters remanded back to the adjudicating authority for fresh adjudication in accordance with Section 9D of the Central Excise Act, 1944, and principles of natural justice. The demand related to non-transport vehicles was upheld, necessitating re-quantification. The judgments highlighted issues of non-compliance with Section 9D and the reliance on inadmissible statements, leading to the remand for proper procedural adherence.</description>
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