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    <title>2015 (11) TMI 452 - CESTAT NEW DELHI</title>
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    <description>The Tribunal confirmed the duty demand with interest but set aside the penalty imposed by the lower authorities in an appeal concerning denial of benefits under notification no. 64/95-CE dated 16.03.1995 due to the absence of a necessary certificate. The appellant&#039;s lack of the required certificate led to the denial of benefits, with the Tribunal ruling in favor of the appellant regarding the penalty imposition, citing a prior case and absence of willful non-compliance.</description>
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      <description>The Tribunal confirmed the duty demand with interest but set aside the penalty imposed by the lower authorities in an appeal concerning denial of benefits under notification no. 64/95-CE dated 16.03.1995 due to the absence of a necessary certificate. The appellant&#039;s lack of the required certificate led to the denial of benefits, with the Tribunal ruling in favor of the appellant regarding the penalty imposition, citing a prior case and absence of willful non-compliance.</description>
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