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    <title>2026 (2) TMI 328 - CESTAT KOLKATA</title>
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    <description>Tribunal ordered remand to the adjudicating authority to implement prior tribunal directions for special rate fixation based on actual value addition, and directed re-adjudication of pending show cause notices within prescribed timeframes; consequence: rates to be implemented within 60 days and notices adjudicated within one month thereafter. Tribunal further held that a prior High Court decision setting aside demands for denial of selfcredit produces res judicata effect on that issue; consequence: the appellant is entitled to take Cenvat selfcredit in accordance with the High Court order. Impugned orders were set aside and matter remanded for compliance and fresh adjudication.</description>
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    <pubDate>Wed, 21 Jan 2026 00:00:00 +0530</pubDate>
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      <title>2026 (2) TMI 328 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=786133</link>
      <description>Tribunal ordered remand to the adjudicating authority to implement prior tribunal directions for special rate fixation based on actual value addition, and directed re-adjudication of pending show cause notices within prescribed timeframes; consequence: rates to be implemented within 60 days and notices adjudicated within one month thereafter. Tribunal further held that a prior High Court decision setting aside demands for denial of selfcredit produces res judicata effect on that issue; consequence: the appellant is entitled to take Cenvat selfcredit in accordance with the High Court order. Impugned orders were set aside and matter remanded for compliance and fresh adjudication.</description>
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