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    <title>2015 (10) TMI 1688 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the impugned order of 2006 that confirmed duty, interest, and penalty under Rule 96ZP of the Central Excise Rules 1944. The Tribunal relied on the decision in Alwar Processors Pvt. Limited, stating that proceedings initiated before the omission of relevant sections without conclusion would lapse. Citing the Gujarat High Court judgment in Krishna Processors vs. UOI, the Tribunal concluded that the adjudication order post-omission in 2001 was unsustainable, ultimately ruling in favor of the appellant based on established legal principles and precedents.</description>
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      <title>2015 (10) TMI 1688 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=266413</link>
      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the impugned order of 2006 that confirmed duty, interest, and penalty under Rule 96ZP of the Central Excise Rules 1944. The Tribunal relied on the decision in Alwar Processors Pvt. Limited, stating that proceedings initiated before the omission of relevant sections without conclusion would lapse. Citing the Gujarat High Court judgment in Krishna Processors vs. UOI, the Tribunal concluded that the adjudication order post-omission in 2001 was unsustainable, ultimately ruling in favor of the appellant based on established legal principles and precedents.</description>
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