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    <title>2018 (7) TMI 161 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the demand of Central Excise Duty but set aside the demand of Cenvat Credit and penalty. The appellant&#039;s appeal was allowed on specific terms as there was no evidence of fraud, collusion, or wilful misstatement to evade payment of duty.</description>
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