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of <h1>Tribunal allows appeals, grants relief on duty, penalty, and interest under Notification No. 12/02-C.E.</h1> The Tribunal set aside the denial of exemption benefit, duty imposition, penalty, and interest, allowing the appeals with consequential relief for the ... Packing materials, labels and leaflets Issues:1. Availing concessional rate of duty under Notification No. 12/02-C.E.2. Maintaining separate records for Cenvat and non-Cenvat raw materials.3. Payment of duty from Cenvat account instead of PLA.4. Denial of exemption benefit and imposition of duty, penalty, and interest.5. Compliance with conditions of the Notification and errors in duty payment.6. Tribunal's decision in Honda Siel Power Products Ltd. case.Analysis:Issue 1: The Appellant, engaged in manufacturing printed cartons, labels, and leaflets, availed a concessional duty rate under Notification No. 12/02-C.E. The conditions required no credit of duty on inputs exclusively used for manufacturing, and duty payment in cash or through account current.Issue 2: Allegations arose during a visit that the Appellant maintained separate stock registers for Cenvat and non-Cenvat raw materials, leading to the denial of exemption benefit by the Adjudicating Authority.Issue 3: The Appellant was accused of paying duty from the Cenvat account instead of PLA at the time of label clearance, resulting in the confirmation of duty demand, penalty, and interest by the Adjudicating Authority and Commissioner (Appeals).Issue 4: The Adjudicating Authority denied the exemption benefit, imposed duty, penalty, and interest, which were upheld by the Commissioner (Appeals).Issue 5: The Appellant argued substantial compliance with the Notification's conditions, citing errors in duty payment due to inadvertent mistakes and lack of knowledge, supported by the Tribunal's decision in the Honda Siel Power Products Ltd. case.Issue 6: The Tribunal, after considering the discrepancies in duty payment and compliance with account balances, found the impugned orders unsustainable, setting them aside and allowing the appeals with consequential relief, aligning with the decision in the Honda Siel Power Products Ltd. case.
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