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    <title>2005 (3) TMI 239 - CESTAT, NEW DELHI</title>
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    <description>The tribunal held that the benefit of Notification No. 8/97-C.E. was not available to the goods manufactured and cleared by the appellants into the Domestic Tariff Area. The demand of duty was upheld only for the normal period, and the price was to be treated as cum-duty price. The penalty was set aside, and interest was chargeable from 12-5-2001 onwards.</description>
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      <description>The tribunal held that the benefit of Notification No. 8/97-C.E. was not available to the goods manufactured and cleared by the appellants into the Domestic Tariff Area. The demand of duty was upheld only for the normal period, and the price was to be treated as cum-duty price. The penalty was set aside, and interest was chargeable from 12-5-2001 onwards.</description>
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