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    <title>2004 (3) TMI 458 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the respondents in the appeal filed by the Revenue regarding the detention of plant and machinery. The detention order was vacated as the duty and interest were paid in full by the respondents, and since no show cause notice was issued for the penalty, the detention was deemed unjustified. The appeal of the Revenue was dismissed.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the respondents in the appeal filed by the Revenue regarding the detention of plant and machinery. The detention order was vacated as the duty and interest were paid in full by the respondents, and since no show cause notice was issued for the penalty, the detention was deemed unjustified. The appeal of the Revenue was dismissed.</description>
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