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    <title>2017 (11) TMI 1039 - CESTAT CHENNAI</title>
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    <description>The tribunal dismissed the appeals, affirming duty liability on neem oil and neem cake. The appellants&#039; use of a job worker did not absolve them of duty obligations as per the LOP and Foreign Trade Policy. Failure to comply with policy guidelines for product disposal and duty payment resulted in duty demands and penalties being upheld for the extended period under Section 3(1) of the Central Excise Act, 1944.</description>
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      <description>The tribunal dismissed the appeals, affirming duty liability on neem oil and neem cake. The appellants&#039; use of a job worker did not absolve them of duty obligations as per the LOP and Foreign Trade Policy. Failure to comply with policy guidelines for product disposal and duty payment resulted in duty demands and penalties being upheld for the extended period under Section 3(1) of the Central Excise Act, 1944.</description>
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