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    <title>2023 (6) TMI 691 - CESTAT KOLKATA</title>
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    <description>The Tribunal found that the Appellant had paid excess duty which should be adjusted against the short payment. The situation was deemed revenue neutral as the sister unit could avail CENVAT Credit. Consequently, the demand for the differential duty was deemed unsustainable. The impugned order was set aside, and the appeals were allowed with consequential relief.</description>
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      <title>2023 (6) TMI 691 - CESTAT KOLKATA</title>
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      <description>The Tribunal found that the Appellant had paid excess duty which should be adjusted against the short payment. The situation was deemed revenue neutral as the sister unit could avail CENVAT Credit. Consequently, the demand for the differential duty was deemed unsustainable. The impugned order was set aside, and the appeals were allowed with consequential relief.</description>
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