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    <title>2017 (4) TMI 496 - CESTAT MUMBAI</title>
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    <description>Notification No. 64/95-CE was held unavailable for clearances made to Indian Oil Corporation, as the exemption issue had already been decided against the appellant in its own case. Duty on the quantity claimed to have been supplied to foreign going vessels was remanded to the original adjudicating authority for limited re-quantification because supporting evidence had not been placed before the authority earlier and the record was insufficient for final determination. Penalty was set aside, following the earlier view that no independent culpable conduct justified its imposition.</description>
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      <description>Notification No. 64/95-CE was held unavailable for clearances made to Indian Oil Corporation, as the exemption issue had already been decided against the appellant in its own case. Duty on the quantity claimed to have been supplied to foreign going vessels was remanded to the original adjudicating authority for limited re-quantification because supporting evidence had not been placed before the authority earlier and the record was insufficient for final determination. Penalty was set aside, following the earlier view that no independent culpable conduct justified its imposition.</description>
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