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    <title>2015 (5) TMI 408 - CESTAT MUMBAI</title>
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    <description>The tribunal dismissed the appeal by the Revenue, holding that neither penalty under Section 11AC nor interest under old Section 11AB were chargeable. The tribunal found no grounds for levying the penalty due to the nature of the dispute and the activities of the appellants. The duty liability was upheld, but the interest and penalty were set aside, as the conditions for penalty imposition were not met. The appeal by the Revenue was dismissed, and the cross-objection was disposed of accordingly.</description>
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      <description>The tribunal dismissed the appeal by the Revenue, holding that neither penalty under Section 11AC nor interest under old Section 11AB were chargeable. The tribunal found no grounds for levying the penalty due to the nature of the dispute and the activities of the appellants. The duty liability was upheld, but the interest and penalty were set aside, as the conditions for penalty imposition were not met. The appeal by the Revenue was dismissed, and the cross-objection was disposed of accordingly.</description>
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      <pubDate>Thu, 23 Apr 2015 00:00:00 +0530</pubDate>
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