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    <title>2015 (1) TMI 329 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, a paper manufacturer, in a case involving an allegation of non-payment of excise duty post a 1993 Notification. The Tribunal found that the appellant did not collect any duty element after the notification based on a comparison of documents pre and post the 1993 Notification. The Tribunal emphasized the government&#039;s intention to widen the scope for duty exemption in the paper industry and concluded that the appellant was not required to disclose the excise duty element. The adjudication by the Revenue was deemed non-sustainable.</description>
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    <pubDate>Fri, 20 Dec 2013 00:00:00 +0530</pubDate>
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      <title>2015 (1) TMI 329 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=255130</link>
      <description>The Tribunal ruled in favor of the appellant, a paper manufacturer, in a case involving an allegation of non-payment of excise duty post a 1993 Notification. The Tribunal found that the appellant did not collect any duty element after the notification based on a comparison of documents pre and post the 1993 Notification. The Tribunal emphasized the government&#039;s intention to widen the scope for duty exemption in the paper industry and concluded that the appellant was not required to disclose the excise duty element. The adjudication by the Revenue was deemed non-sustainable.</description>
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      <pubDate>Fri, 20 Dec 2013 00:00:00 +0530</pubDate>
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