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    <title>2018 (4) TMI 1153 - CESTAT CHANDIGARH</title>
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    <description>The appellant, a job worker for M/s ISGEC, was not liable for differential duty and interest as duty had already been paid by M/s ISGEC on the goods. The Tribunal ruled that no additional duty was payable by the appellants under Rule 10A (ii) of Central Excise Valuation Rules, 2000. Regarding penalty imposition, since M/s ISGEC had paid duty on the transaction value of the goods and there was no intention to underpay duty, the Tribunal held that no penalty was imposable on the appellants. The appeal was allowed based on a previous ruling, providing relief to the appellants.</description>
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      <title>2018 (4) TMI 1153 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=359042</link>
      <description>The appellant, a job worker for M/s ISGEC, was not liable for differential duty and interest as duty had already been paid by M/s ISGEC on the goods. The Tribunal ruled that no additional duty was payable by the appellants under Rule 10A (ii) of Central Excise Valuation Rules, 2000. Regarding penalty imposition, since M/s ISGEC had paid duty on the transaction value of the goods and there was no intention to underpay duty, the Tribunal held that no penalty was imposable on the appellants. The appeal was allowed based on a previous ruling, providing relief to the appellants.</description>
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