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    <title>2005 (4) TMI 430 - CESTAT, CHENNAI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeals in a case involving duty payment for goods supplied to an Advance Release Order holder by an EOU. It was held that no penalty or interest was applicable as the goods were cleared with the department&#039;s knowledge and invoices claimed exemption. The Tribunal found the appellant not responsible for the recipient&#039;s Modvat credit use, leading to the conclusion that imposing a penalty was unwarranted. The decision was made in open court, with the Revenue&#039;s appeals being dismissed.</description>
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      <title>2005 (4) TMI 430 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=116004</link>
      <description>The Tribunal rejected the Revenue&#039;s appeals in a case involving duty payment for goods supplied to an Advance Release Order holder by an EOU. It was held that no penalty or interest was applicable as the goods were cleared with the department&#039;s knowledge and invoices claimed exemption. The Tribunal found the appellant not responsible for the recipient&#039;s Modvat credit use, leading to the conclusion that imposing a penalty was unwarranted. The decision was made in open court, with the Revenue&#039;s appeals being dismissed.</description>
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      <pubDate>Tue, 26 Apr 2005 00:00:00 +0530</pubDate>
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