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    <title>2019 (3) TMI 851 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found the appellants liable to pay Central Excise duty at 110% of the cost of production under Rule 8. The excess duty payments made were not considered, leading to a remand for re-quantification based on documents provided. The Tribunal also noted that the Department&#039;s delay in issuing show cause notices negated the argument for an extended period, ultimately remanding the case for re-quantification by the original adjudicating authority. Both appeals were allowed by way of remand.</description>
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    <pubDate>Fri, 15 Feb 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=376830</link>
      <description>The Tribunal found the appellants liable to pay Central Excise duty at 110% of the cost of production under Rule 8. The excess duty payments made were not considered, leading to a remand for re-quantification based on documents provided. The Tribunal also noted that the Department&#039;s delay in issuing show cause notices negated the argument for an extended period, ultimately remanding the case for re-quantification by the original adjudicating authority. Both appeals were allowed by way of remand.</description>
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      <pubDate>Fri, 15 Feb 2019 00:00:00 +0530</pubDate>
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