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    <title>2017 (2) TMI 1392 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI remanded the case back to the adjudicating authority for reconsideration, directing them not to impose any penalty on Tata Motors for duty liability arising from job works using body built supplied by them. The Tribunal emphasized following previous final order directions in computing duty demand and considering appellant&#039;s contentions on assessable value. The appeals were disposed of based on these considerations, with the Tribunal clarifying no penalty should be imposed in this case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=275606</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI remanded the case back to the adjudicating authority for reconsideration, directing them not to impose any penalty on Tata Motors for duty liability arising from job works using body built supplied by them. The Tribunal emphasized following previous final order directions in computing duty demand and considering appellant&#039;s contentions on assessable value. The appeals were disposed of based on these considerations, with the Tribunal clarifying no penalty should be imposed in this case.</description>
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