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    <title>2019 (10) TMI 637 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals, setting aside the demand of central excise duty, interest, and penalty. The eligibility for SSI exemption benefits was upheld, and the penalties imposed on the company and the Director were revoked due to the absence of wilful suppression. The case was remanded to quantify the duty for the normal period, with the demand raised beyond the limitation period deemed unsustainable.</description>
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      <title>2019 (10) TMI 637 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=387153</link>
      <description>The Tribunal allowed the appeals, setting aside the demand of central excise duty, interest, and penalty. The eligibility for SSI exemption benefits was upheld, and the penalties imposed on the company and the Director were revoked due to the absence of wilful suppression. The case was remanded to quantify the duty for the normal period, with the demand raised beyond the limitation period deemed unsustainable.</description>
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