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    <title>2017 (12) TMI 1629 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal confirmed the demand of duty within the limitation period and upheld interest for chassis fabrication activities under Rule 10A of the Central Excise Valuation Rules. Penalties were not imposed as there was no mala fide intention or suppression of documents, and the issue primarily concerned valuation. The decision underscored the reliance on past Tribunal rulings to determine duty liabilities and penalties, ensuring consistency and fairness in excise duty cases.</description>
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      <description>The Tribunal confirmed the demand of duty within the limitation period and upheld interest for chassis fabrication activities under Rule 10A of the Central Excise Valuation Rules. Penalties were not imposed as there was no mala fide intention or suppression of documents, and the issue primarily concerned valuation. The decision underscored the reliance on past Tribunal rulings to determine duty liabilities and penalties, ensuring consistency and fairness in excise duty cases.</description>
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