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    <title>2017 (9) TMI 1504 - CESTAT CHENNAI</title>
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    <description>The Tribunal found the classification of &quot;Optical Fibre Cables&quot; to be confusing due to conflicting decisions. It noted past confusion and observed that the issue had been referred to a Larger Bench. Despite the department&#039;s support for penalty imposition, the Tribunal deemed it unjust, considering the appellants had paid the duty liability early. The penalty was set aside in favor of the appellants, aligning with previous directions, without affecting the duty demand and interest payment.</description>
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      <description>The Tribunal found the classification of &quot;Optical Fibre Cables&quot; to be confusing due to conflicting decisions. It noted past confusion and observed that the issue had been referred to a Larger Bench. Despite the department&#039;s support for penalty imposition, the Tribunal deemed it unjust, considering the appellants had paid the duty liability early. The penalty was set aside in favor of the appellants, aligning with previous directions, without affecting the duty demand and interest payment.</description>
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