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    <title>2017 (2) TMI 717 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to impose a redemption fine on the appellant for receiving goods without an invoice, despite setting aside the penalty under Rule 25 of the Central Excise Rules. The Court deemed the redemption fine justified, emphasizing the mandatory compliance with statutory provisions. The appellant&#039;s act was considered a procedural lapse with potential revenue implications, warranting the imposition of the redemption fine. The Court dismissed the appeal, affirming the Tribunal&#039;s order.</description>
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    <pubDate>Mon, 13 Feb 2017 00:00:00 +0530</pubDate>
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      <title>2017 (2) TMI 717 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=339017</link>
      <description>The High Court upheld the Tribunal&#039;s decision to impose a redemption fine on the appellant for receiving goods without an invoice, despite setting aside the penalty under Rule 25 of the Central Excise Rules. The Court deemed the redemption fine justified, emphasizing the mandatory compliance with statutory provisions. The appellant&#039;s act was considered a procedural lapse with potential revenue implications, warranting the imposition of the redemption fine. The Court dismissed the appeal, affirming the Tribunal&#039;s order.</description>
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      <pubDate>Mon, 13 Feb 2017 00:00:00 +0530</pubDate>
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