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2017 (1) TMI 12 - AT - Central ExciseCenvat Credit - Penalty - Interest - Held that: - appellant have not submitted correlation between HR/CR coils and HR/CR cut sheet received by them whereas they submitted correlation between HR/CR sheets and components made there from which is not relevant. This clearly shows that direction given by the Tribunal has not been properly complied with by the appellant. I therefore of the view that one more opportunity can be given to the appellant to satisfy to the Adjudicating authority about correlation - Appeal allowed by way of remand.
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