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    <title>2018 (8) TMI 397 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision on the demand and interest, dismissing the Revenue&#039;s appeal regarding the interpretation of VAT remission, demand of duty, interest, and penalty under the Assam Value Added Tax Act, 2005, and the Central Excise Act, 1944. The Tribunal aligned with legal precedents, including the Nizam Sugar Factory case, in affirming the penalty imposed on the assessee.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision on the demand and interest, dismissing the Revenue&#039;s appeal regarding the interpretation of VAT remission, demand of duty, interest, and penalty under the Assam Value Added Tax Act, 2005, and the Central Excise Act, 1944. The Tribunal aligned with legal precedents, including the Nizam Sugar Factory case, in affirming the penalty imposed on the assessee.</description>
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