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    <title>2022 (5) TMI 749 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case to the adjudicating authority due to errors in the calculation of demand, misclassification of services under &#039;Works Contract Service&#039;, denial of cum-duty benefit, and incorrect denial of exemption for construction of a private road. The penalties were set aside as they would contradict the Voluntary Compliance Encouragement Scheme. The appellant was allowed to submit additional evidence for proper consideration of the law and facts. The appeal was partly allowed through remand.</description>
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      <description>The Tribunal remanded the case to the adjudicating authority due to errors in the calculation of demand, misclassification of services under &#039;Works Contract Service&#039;, denial of cum-duty benefit, and incorrect denial of exemption for construction of a private road. The penalties were set aside as they would contradict the Voluntary Compliance Encouragement Scheme. The appellant was allowed to submit additional evidence for proper consideration of the law and facts. The appeal was partly allowed through remand.</description>
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