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    <description>The Tribunal remanded the case for fresh consideration in line with legal parameters established by the High Court, following a dispute over disallowance of cenvat credit on outward transportation. The penalty imposed on the appellant under Rule 15 (1) of CCR 2004 was set aside due to the recurrent nature of the issue and the need for further clarification. The case was directed back to the original adjudicating authority for reevaluation based on specified directions from the High Court.</description>
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      <description>The Tribunal remanded the case for fresh consideration in line with legal parameters established by the High Court, following a dispute over disallowance of cenvat credit on outward transportation. The penalty imposed on the appellant under Rule 15 (1) of CCR 2004 was set aside due to the recurrent nature of the issue and the need for further clarification. The case was directed back to the original adjudicating authority for reevaluation based on specified directions from the High Court.</description>
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