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    <title>2023 (1) TMI 53 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the duty demand for the extended period of limitation and the penalty, allowing the appellant to avail CENVAT credit. The remaining demand was confirmed, and the case was remitted for re-determination of duty.</description>
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      <description>The Tribunal set aside the duty demand for the extended period of limitation and the penalty, allowing the appellant to avail CENVAT credit. The remaining demand was confirmed, and the case was remitted for re-determination of duty.</description>
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