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    <title>2020 (10) TMI 676 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order. The appellant was found entitled to consequential benefits as the issues had been previously decided in their favor by the Commissioner (Appeals) in a prior order, accepted by the Revenue. The imposition of penalty and recovery of interest were deemed unlawful, leading to the decision in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order. The appellant was found entitled to consequential benefits as the issues had been previously decided in their favor by the Commissioner (Appeals) in a prior order, accepted by the Revenue. The imposition of penalty and recovery of interest were deemed unlawful, leading to the decision in favor of the appellant.</description>
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