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    <title>2018 (7) TMI 314 - CESTAT CHENNAI</title>
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    <description>Duty quantification based on actual production and clearance data was upheld where the appellant failed to produce reliable evidence to dislodge the departmental basis of 4 kgs. of Potassium Chlorate per 100 match units; the main-period demand therefore stood. However, duty could not be confirmed again on match bundles that had already been provisionally released and cleared on payment of duty, and the related redemption fine was unwarranted; that limited issue was remanded for fresh adjudication.</description>
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      <description>Duty quantification based on actual production and clearance data was upheld where the appellant failed to produce reliable evidence to dislodge the departmental basis of 4 kgs. of Potassium Chlorate per 100 match units; the main-period demand therefore stood. However, duty could not be confirmed again on match bundles that had already been provisionally released and cleared on payment of duty, and the related redemption fine was unwarranted; that limited issue was remanded for fresh adjudication.</description>
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