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    <title>2018 (2) TMI 1676 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal modified the order, upholding the duty payment of Rs. 4,05,807 but setting aside the penalty imposed on the appellant, a service provider, for not discharging duty on used capital goods cleared as scrap during the period 2009-2010 to 2013-2014. The appellant&#039;s status as a PSU and the changes in the law were considered in deeming the penalty unjustified. The appeal was partly allowed based on these considerations.</description>
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      <description>The Tribunal modified the order, upholding the duty payment of Rs. 4,05,807 but setting aside the penalty imposed on the appellant, a service provider, for not discharging duty on used capital goods cleared as scrap during the period 2009-2010 to 2013-2014. The appellant&#039;s status as a PSU and the changes in the law were considered in deeming the penalty unjustified. The appeal was partly allowed based on these considerations.</description>
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