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    <title>2019 (8) TMI 315 - CESTAT NEW DELHI</title>
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    <description>The appeal of M/s RIPL was partially allowed, confirming the demand for 109 MT of MS Ingots after allowing for valuation errors. The appeals of Shri Anshul Agarwal and Shri Nitish Ranjan were fully allowed, setting aside the personal penalties imposed on them.</description>
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