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    <title>2018 (7) TMI 1928 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Order-in-Original confirming the demand against the appellant under the Central Excise Act, emphasizing that in cases of revenue neutrality, confirming the demand would be an academic exercise. The case was remanded for reconsideration by the adjudicating authority due to the crucial issue of revenue neutrality despite the incorrect valuation method adopted by the appellant.</description>
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      <description>The Tribunal set aside the Order-in-Original confirming the demand against the appellant under the Central Excise Act, emphasizing that in cases of revenue neutrality, confirming the demand would be an academic exercise. The case was remanded for reconsideration by the adjudicating authority due to the crucial issue of revenue neutrality despite the incorrect valuation method adopted by the appellant.</description>
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