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    <title>2018 (11) TMI 1378 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the duty demand and interest but set aside the penalty imposition in a case concerning cenvat credit availment and statutory interpretation. The appellant&#039;s liability was contested, citing discrepancies in the demand amount confirmed by the department. The Tribunal emphasized the importance of proper document verification and statutory interpretation, ultimately partially allowing the appeal and remanding the matter for further review.</description>
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      <description>The Tribunal upheld the duty demand and interest but set aside the penalty imposition in a case concerning cenvat credit availment and statutory interpretation. The appellant&#039;s liability was contested, citing discrepancies in the demand amount confirmed by the department. The Tribunal emphasized the importance of proper document verification and statutory interpretation, ultimately partially allowing the appeal and remanding the matter for further review.</description>
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