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    <title>2023 (6) TMI 470 - CESTAT CHANDIGARH</title>
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    <description>The appeals in the case law involving M/s Lakshya International Private Limited and M/s G.D. Tools and Forgings were partly allowed. The duty demand was limited to the amount already deposited by the appellants with interest. All penalties imposed under Sections 76, 77, and 78 were set aside. The Tribunal did not provide findings on the eligibility for CENVAT credit.</description>
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      <description>The appeals in the case law involving M/s Lakshya International Private Limited and M/s G.D. Tools and Forgings were partly allowed. The duty demand was limited to the amount already deposited by the appellants with interest. All penalties imposed under Sections 76, 77, and 78 were set aside. The Tribunal did not provide findings on the eligibility for CENVAT credit.</description>
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