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    <title>2014 (3) TMI 875 - CESTAT NEW DELHI</title>
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    <description>The Tribunal confirmed the duty demand of Rs. 1,03,168 against the appellant for the clearance of Lecithin in June and July 2006, emphasizing that duty liability is determined based on the date of actual removal of goods, not the invoice date. However, the penalty imposed under Section 11AC was set aside as the issue involved a legal interpretation, not malice. The penalty under Rule 25 was also overturned. The appeal was disposed of on 30-5-2012.</description>
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      <description>The Tribunal confirmed the duty demand of Rs. 1,03,168 against the appellant for the clearance of Lecithin in June and July 2006, emphasizing that duty liability is determined based on the date of actual removal of goods, not the invoice date. However, the penalty imposed under Section 11AC was set aside as the issue involved a legal interpretation, not malice. The penalty under Rule 25 was also overturned. The appeal was disposed of on 30-5-2012.</description>
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