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    <title>2012 (1) TMI 42 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court affirmed the CESTAT&#039;s decision to reject the appellant-revenue&#039;s claim for restoration of a penalty amount imposed under Rule 25(1)(b) of the Central Excise Rules, 2002. The court found no jurisdictional error in the CESTAT&#039;s discretion, noting that the duty amount had been paid, and the matter regarding the shortage of inputs was separate. Consequently, the court dismissed the appeal, ruling that no substantive question of law warranted admission. The appeal was ultimately dismissed, with no further orders needed regarding the delay in filing the appeal.</description>
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    <pubDate>Tue, 03 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2012 (1) TMI 42 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=208543</link>
      <description>The High Court affirmed the CESTAT&#039;s decision to reject the appellant-revenue&#039;s claim for restoration of a penalty amount imposed under Rule 25(1)(b) of the Central Excise Rules, 2002. The court found no jurisdictional error in the CESTAT&#039;s discretion, noting that the duty amount had been paid, and the matter regarding the shortage of inputs was separate. Consequently, the court dismissed the appeal, ruling that no substantive question of law warranted admission. The appeal was ultimately dismissed, with no further orders needed regarding the delay in filing the appeal.</description>
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      <pubDate>Tue, 03 Jan 2012 00:00:00 +0530</pubDate>
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