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    <title>2017 (9) TMI 1061 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the dropped demand and penalties imposed on the respondent and partner by the Commissioner (Appeals) due to discrepancies in the transportation of goods and non-compliance with Section 9D of the Central Excise Act, 1944. The matter was remanded back to the adjudicating authority for fresh adjudication, emphasizing the need for procedural adherence and a fair opportunity for the appellants to present their case.</description>
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      <description>The Tribunal set aside the dropped demand and penalties imposed on the respondent and partner by the Commissioner (Appeals) due to discrepancies in the transportation of goods and non-compliance with Section 9D of the Central Excise Act, 1944. The matter was remanded back to the adjudicating authority for fresh adjudication, emphasizing the need for procedural adherence and a fair opportunity for the appellants to present their case.</description>
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