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    <title>2020 (3) TMI 641 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay heard appeals challenging orders passed by the Custom, Excise and Service Tax Appellate Tribunal, focusing on penalties under CENVAT Credit Rules and excise duty exemptions on tractors. The court ruled in favor of the appellants, setting aside penalties and clarifying the applicability of rules to the cases. The court emphasized that questions previously addressed did not require reconsideration, leading to a decision favoring the appellants based on previous rulings. The judgment provided clarity on legal aspects and disposed of the appeals accordingly.</description>
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      <description>The High Court of Bombay heard appeals challenging orders passed by the Custom, Excise and Service Tax Appellate Tribunal, focusing on penalties under CENVAT Credit Rules and excise duty exemptions on tractors. The court ruled in favor of the appellants, setting aside penalties and clarifying the applicability of rules to the cases. The court emphasized that questions previously addressed did not require reconsideration, leading to a decision favoring the appellants based on previous rulings. The judgment provided clarity on legal aspects and disposed of the appeals accordingly.</description>
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