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    <title>2017 (12) TMI 74 - CESTAT CHENNAI</title>
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    <description>The tribunal set aside the demand of Rs. 31,96,509/- for M/s. NHS, upheld the demand of Rs. 11,48,044/- for M/s. Anand, and remanded the demand of Rs. 12,90,032/- for M/s. MMSD for further examination. Penalties were adjusted accordingly, emphasizing the need for corroborative evidence and proper cross-examination in adjudication proceedings.</description>
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