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    <title>2018 (6) TMI 1249 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI upheld the Commissioner (Appeals)&#039;s decision to remand the case for fresh verification of figures related to raw materials and packing materials written off by the appellant. The Tribunal acknowledged an inadvertent calculation error by the appellant, setting aside the penalty imposition of approximately Rs. 14,359/- as unjustified. The demand confirmation was maintained, but the appellant was relieved from the penalty burden.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI upheld the Commissioner (Appeals)&#039;s decision to remand the case for fresh verification of figures related to raw materials and packing materials written off by the appellant. The Tribunal acknowledged an inadvertent calculation error by the appellant, setting aside the penalty imposition of approximately Rs. 14,359/- as unjustified. The demand confirmation was maintained, but the appellant was relieved from the penalty burden.</description>
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