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    <title>2021 (5) TMI 504 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal concluded that the demand for interest from the respondent was not maintainable as the duty liability had not been determined. The duty was paid by the importer in 2013 and enjoyed by the department. The Tribunal found no infirmity in the Commissioner (Appeals) order, which set aside the adjudication order demanding interest from the respondent. The appeal filed by the Revenue was dismissed, and the cross-objections were disposed of accordingly.</description>
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      <description>The Tribunal concluded that the demand for interest from the respondent was not maintainable as the duty liability had not been determined. The duty was paid by the importer in 2013 and enjoyed by the department. The Tribunal found no infirmity in the Commissioner (Appeals) order, which set aside the adjudication order demanding interest from the respondent. The appeal filed by the Revenue was dismissed, and the cross-objections were disposed of accordingly.</description>
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