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    <title>2022 (9) TMI 1338 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Principal Commissioner&#039;s application of the unamended Rule 17(2) for the period from 01.07.2008 to 04.08.2008, rejecting the department&#039;s contention for retrospective application of the amended rule. The Tribunal dismissed the department&#039;s appeal, confirming the recalculated duty demand and the penalties imposed by the Principal Commissioner.</description>
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      <description>The Tribunal upheld the Principal Commissioner&#039;s application of the unamended Rule 17(2) for the period from 01.07.2008 to 04.08.2008, rejecting the department&#039;s contention for retrospective application of the amended rule. The Tribunal dismissed the department&#039;s appeal, confirming the recalculated duty demand and the penalties imposed by the Principal Commissioner.</description>
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