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    <title>2021 (3) TMI 364 - MADRAS HIGH COURT</title>
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    <description>The Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to set aside the confiscation and imposition of Redemption Fine and interest on duty was upheld by the High Court. The Tribunal remanded the case to verify the claim of duty-free materials usage, leading to a fresh consideration by the Assessing Officer. The High Court found no error in the Tribunal&#039;s decision to remand. Additionally, the High Court dismissed the appeal regarding the setting aside of interest and penalty on the Managing Director, as no substantial question of law was found, and the matter was remanded for further assessment by the Assessing Officer.</description>
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      <description>The Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to set aside the confiscation and imposition of Redemption Fine and interest on duty was upheld by the High Court. The Tribunal remanded the case to verify the claim of duty-free materials usage, leading to a fresh consideration by the Assessing Officer. The High Court found no error in the Tribunal&#039;s decision to remand. Additionally, the High Court dismissed the appeal regarding the setting aside of interest and penalty on the Managing Director, as no substantial question of law was found, and the matter was remanded for further assessment by the Assessing Officer.</description>
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