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    <title>2017 (10) TMI 893 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellants in an appeal against the imposition of differential duty, interest, and penalties. It held that since duty had already been paid by M/s ISGEC on the same goods, demanding duty from the job worker appellants would result in impermissible double taxation. The Tribunal emphasized revenue neutrality and fairness in duty imposition, setting aside the orders and ruling that no additional duty or penalty was payable by the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellants in an appeal against the imposition of differential duty, interest, and penalties. It held that since duty had already been paid by M/s ISGEC on the same goods, demanding duty from the job worker appellants would result in impermissible double taxation. The Tribunal emphasized revenue neutrality and fairness in duty imposition, setting aside the orders and ruling that no additional duty or penalty was payable by the appellants.</description>
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