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    <title>2013 (11) TMI 1538 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the respondents in a case where the Revenue appealed against an order by the Commissioner (Appeals) regarding duty confirmation and penalty imposition for utilizing HSD/ULSD without paying Central Excise duty. The Commissioner (Appeals) decision was based on Supreme Court judgments, settling the issue in favor of the respondents and rejecting the Revenue&#039;s appeal. The Tribunal also set aside the penalty imposed on the assessee, citing that penalties could not be imposed as per Rule 6 of the Central Excise Rules.</description>
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    <pubDate>Thu, 21 Nov 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 1538 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=170766</link>
      <description>The Tribunal ruled in favor of the respondents in a case where the Revenue appealed against an order by the Commissioner (Appeals) regarding duty confirmation and penalty imposition for utilizing HSD/ULSD without paying Central Excise duty. The Commissioner (Appeals) decision was based on Supreme Court judgments, settling the issue in favor of the respondents and rejecting the Revenue&#039;s appeal. The Tribunal also set aside the penalty imposed on the assessee, citing that penalties could not be imposed as per Rule 6 of the Central Excise Rules.</description>
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      <pubDate>Thu, 21 Nov 2013 00:00:00 +0530</pubDate>
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