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    <title>2023 (8) TMI 612 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the demand of central excise duty on tool and die charges was not sustainable as all charges were related to the export of goods. The distinction made between export under LUT and export under rebate was deemed against export policy. The Tribunal set aside the order, allowing the appellant&#039;s appeal with any consequential relief as per law, finding no evasion of excise duty and directing a revenue-neutral approach.</description>
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      <description>The Tribunal held that the demand of central excise duty on tool and die charges was not sustainable as all charges were related to the export of goods. The distinction made between export under LUT and export under rebate was deemed against export policy. The Tribunal set aside the order, allowing the appellant&#039;s appeal with any consequential relief as per law, finding no evasion of excise duty and directing a revenue-neutral approach.</description>
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