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    <title>2023 (12) TMI 40 - CESTAT KOLKATA</title>
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    <description>The appeal resulted in a reduction of the duty demand from Rs.2,39,986 to Rs.1,08,182 by the Commissioner (Appeals), who found no need for further interference. The valuation aspect was not contested by the Appellant, leading to the modification of the demand. Additionally, the Appellant was granted a reduced penalty of 25% of the confirmed duty if paid by 31.12.2023. Failure to meet this deadline would result in the penalty amounting to Rs.1,08,182. The appeal was resolved on these terms, with the decision pronounced in open court.</description>
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      <title>2023 (12) TMI 40 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=446356</link>
      <description>The appeal resulted in a reduction of the duty demand from Rs.2,39,986 to Rs.1,08,182 by the Commissioner (Appeals), who found no need for further interference. The valuation aspect was not contested by the Appellant, leading to the modification of the demand. Additionally, the Appellant was granted a reduced penalty of 25% of the confirmed duty if paid by 31.12.2023. Failure to meet this deadline would result in the penalty amounting to Rs.1,08,182. The appeal was resolved on these terms, with the decision pronounced in open court.</description>
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