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    <title>2018 (7) TMI 1589 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. The dispute centered on the interpretation of Notification No. 1/2011-CE and the correct payment mechanism for Central Excise duty. The appellant rectified procedural irregularities by promptly paying the duty amount in cash, leading to the dismissal of penalty imposition. The Tribunal found no evidence of fraud or willful misstatement, absolving the appellant of liability for interest and setting aside the demand for interest.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. The dispute centered on the interpretation of Notification No. 1/2011-CE and the correct payment mechanism for Central Excise duty. The appellant rectified procedural irregularities by promptly paying the duty amount in cash, leading to the dismissal of penalty imposition. The Tribunal found no evidence of fraud or willful misstatement, absolving the appellant of liability for interest and setting aside the demand for interest.</description>
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