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    <title>2008 (7) TMI 651 - CESTAT, NEW DELHI</title>
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    <description>Duty demand was not contested, but penalty was examined on whether breach of the conditions in Exemption Notification No. 5/98-C.E. justified penal action. The Tribunal treated the dispute as one of legal interpretation over fulfilment of the notification condition, noted that the point had already been settled in the relied-upon matter, and held that the controversy did not warrant penal consequences. Penalty was therefore set aside, while the duty demand was confirmed.</description>
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      <title>2008 (7) TMI 651 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=123834</link>
      <description>Duty demand was not contested, but penalty was examined on whether breach of the conditions in Exemption Notification No. 5/98-C.E. justified penal action. The Tribunal treated the dispute as one of legal interpretation over fulfilment of the notification condition, noted that the point had already been settled in the relied-upon matter, and held that the controversy did not warrant penal consequences. Penalty was therefore set aside, while the duty demand was confirmed.</description>
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