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    <title>2017 (2) TMI 1146 - CESTAT CHANDIGARH</title>
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    <description>The tribunal ruled in favor of the appellant, setting aside the penalty imposed for the default in duty payment for June 2003. The penalty was deemed not imposable as the necessary conditions for penalty imposition were not met, and the appellant had paid the duty along with interest. The tribunal referenced a decision of the Hon&#039;ble Punjab &amp;amp; Haryana High Court to support its ruling, ultimately allowing the appeal with any consequential relief.</description>
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      <description>The tribunal ruled in favor of the appellant, setting aside the penalty imposed for the default in duty payment for June 2003. The penalty was deemed not imposable as the necessary conditions for penalty imposition were not met, and the appellant had paid the duty along with interest. The tribunal referenced a decision of the Hon&#039;ble Punjab &amp;amp; Haryana High Court to support its ruling, ultimately allowing the appeal with any consequential relief.</description>
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