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    <title>2020 (8) TMI 77 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeals, concluding that the appellant had the option to pay duty and avail Cenvat credit under the conditional Notification No. 65/95-CE. The Tribunal found the appropriation of amounts under Section 11D to be incorrect and rejected the demand for the extended period.</description>
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