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    <title>2022 (8) TMI 1098 - CESTAT CHANDIGARH</title>
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    <description>The appellant, M/s. Wipro Enterprises Pvt. Ltd. (Unit-II), successfully challenged the Commissioner&#039;s decision denying the benefit of duty exemption under Notification No. 50/2003-CE for new products manufactured after 31.03.2010. The Tribunal ruled in favor of the appellant, finding that they met the conditions of the Exemption Notification and CBEC Circulars, thus invalidating the demand for duty, interest, and penalty imposed by the Commissioner. The appeal was allowed, and the impugned order dated 03.02.2021 was set aside on 23.08.2022.</description>
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      <title>2022 (8) TMI 1098 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=426859</link>
      <description>The appellant, M/s. Wipro Enterprises Pvt. Ltd. (Unit-II), successfully challenged the Commissioner&#039;s decision denying the benefit of duty exemption under Notification No. 50/2003-CE for new products manufactured after 31.03.2010. The Tribunal ruled in favor of the appellant, finding that they met the conditions of the Exemption Notification and CBEC Circulars, thus invalidating the demand for duty, interest, and penalty imposed by the Commissioner. The appeal was allowed, and the impugned order dated 03.02.2021 was set aside on 23.08.2022.</description>
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