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    <title>2004 (12) TMI 153 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal clarified that the original order solely addressed the classification of &quot;LAL TAIL&quot; and did not automatically reinstate penalties or duty amounts. It was determined that penalty imposition was not applicable due to a classification disagreement during the normal period, setting aside the penalty imposed. The Tribunal ordered the duty amount to be recalculated based on the cum-duty price, aligning with established law. The rectification application was allowed, addressing penalty and duty amount issues separately from the classification matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53579</link>
      <description>The Tribunal clarified that the original order solely addressed the classification of &quot;LAL TAIL&quot; and did not automatically reinstate penalties or duty amounts. It was determined that penalty imposition was not applicable due to a classification disagreement during the normal period, setting aside the penalty imposed. The Tribunal ordered the duty amount to be recalculated based on the cum-duty price, aligning with established law. The rectification application was allowed, addressing penalty and duty amount issues separately from the classification matter.</description>
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      <pubDate>Fri, 17 Dec 2004 00:00:00 +0530</pubDate>
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