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    <title>2018 (4) TMI 955 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the demand for an amount equivalent to 6% of the value of exempted goods for the period July 2014 to March 2015 due to the appellant&#039;s change in payment option under Rule 6(3) of the CENVAT Credit Rules, effective only from 01.04.2015. The penalty for turnover discount credit was restricted to 15% of the duty amount paid, penalties for CENVAT credit during merger were set aside as the credit was fully reversed, and the demand for differential duty on incentives received under a government scheme was rejected.</description>
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