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    <title>2017 (4) TMI 986 - CESTAT NEW DELHI</title>
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    <description>The tribunal ruled against the appellant&#039;s entitlement to exemptions under Notification No.10/97-CE and 3/2004-CE due to non-compliance with essential conditions. The penalty imposed under Section 11 AC was set aside as unjustified, lacking legal basis and specific charges in the show cause notice. The appeal was disposed of, directing recalibration of central excise duty liability after adjusting the appellant&#039;s prior payments in line with the Cenvat Credit Rules, 2004.</description>
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      <description>The tribunal ruled against the appellant&#039;s entitlement to exemptions under Notification No.10/97-CE and 3/2004-CE due to non-compliance with essential conditions. The penalty imposed under Section 11 AC was set aside as unjustified, lacking legal basis and specific charges in the show cause notice. The appeal was disposed of, directing recalibration of central excise duty liability after adjusting the appellant&#039;s prior payments in line with the Cenvat Credit Rules, 2004.</description>
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