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    <title>2021 (9) TMI 25 - CESTAT KOLKATA</title>
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    <description>The tribunal set aside the order, ruling that the recovery of CENVAT credit was not justified due to procedural lapses. The extended period of limitation was deemed inapplicable, and the minimal penalty imposed indicated no intent to evade duty. The appeal was allowed with consequential relief.</description>
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      <description>The tribunal set aside the order, ruling that the recovery of CENVAT credit was not justified due to procedural lapses. The extended period of limitation was deemed inapplicable, and the minimal penalty imposed indicated no intent to evade duty. The appeal was allowed with consequential relief.</description>
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