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    <title>2012 (4) TMI 163 - CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the duty demand, interest, and penalty imposition on the Appellant. The Tribunal ruled in favor of the Appellant, citing the availability of exemption under Notification No.29/02-CE even when goods are cleared from bonded warehouses without direct receipt from the refinery. The Tribunal emphasized that goods cleared under bond from specified refineries and received under bond in a warehouse can be cleared at a concessional rate upon payment of duty. The Appellant was granted consequential relief, with the impugned order being overturned in their favor.</description>
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    <pubDate>Mon, 05 Mar 2012 00:00:00 +0530</pubDate>
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      <title>2012 (4) TMI 163 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=211851</link>
      <description>The Tribunal allowed the appeal, setting aside the duty demand, interest, and penalty imposition on the Appellant. The Tribunal ruled in favor of the Appellant, citing the availability of exemption under Notification No.29/02-CE even when goods are cleared from bonded warehouses without direct receipt from the refinery. The Tribunal emphasized that goods cleared under bond from specified refineries and received under bond in a warehouse can be cleared at a concessional rate upon payment of duty. The Appellant was granted consequential relief, with the impugned order being overturned in their favor.</description>
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      <pubDate>Mon, 05 Mar 2012 00:00:00 +0530</pubDate>
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