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    <title>2019 (6) TMI 28 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case involving the import of cement from Pakistan claiming a concessional rate of countervailing duty under Notification No.4/2006-CE. The department denied the benefits, imposed penalties, and invoked an extended period of limitation. The Tribunal found that the department failed to provide sufficient evidence to support their allegations, leading to the dismissal of the department&#039;s claims. The appellants&#039; eligibility for the concessional rate was upheld, emphasizing the importance of substantiated evidence in such cases. Previous judicial precedents were cited to support the decision, resulting in the appeals being allowed with consequential benefits as per law.</description>
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    <pubDate>Thu, 28 Mar 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=380951</link>
      <description>The Tribunal ruled in favor of the appellants in a case involving the import of cement from Pakistan claiming a concessional rate of countervailing duty under Notification No.4/2006-CE. The department denied the benefits, imposed penalties, and invoked an extended period of limitation. The Tribunal found that the department failed to provide sufficient evidence to support their allegations, leading to the dismissal of the department&#039;s claims. The appellants&#039; eligibility for the concessional rate was upheld, emphasizing the importance of substantiated evidence in such cases. Previous judicial precedents were cited to support the decision, resulting in the appeals being allowed with consequential benefits as per law.</description>
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