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    <title>2017 (9) TMI 336 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming central excise duty demand and penalty, remanding the case for re-quantification of demand only for the non-compliant unit until the search date. Emphasizing the importance of MRP embossing for availing exemptions, the Tribunal stressed strict compliance with notification conditions. The decision provided an opportunity for additional evidence and appropriate penalty determination in the de novo proceedings, focusing on the compliance issues related to Central Excise duty demand on footwear manufacturing units.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347579</link>
      <description>The Tribunal set aside the order confirming central excise duty demand and penalty, remanding the case for re-quantification of demand only for the non-compliant unit until the search date. Emphasizing the importance of MRP embossing for availing exemptions, the Tribunal stressed strict compliance with notification conditions. The decision provided an opportunity for additional evidence and appropriate penalty determination in the de novo proceedings, focusing on the compliance issues related to Central Excise duty demand on footwear manufacturing units.</description>
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