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    <title>No Penalty if Assessee was bonafide and E-way bill gets expired during transit</title>
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    <description>Where an e way bill expired while goods remained in transit due to circumstances beyond the carrier&#039;s control, there is no penalty on a bona fide assessee absent any allegation of wilful misconduct. The Court set aside detention, demand and penalty orders, allowed refund application and directed the Revenue to refund the penalty within a specified period.</description>
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      <title>No Penalty if Assessee was bonafide and E-way bill gets expired during transit</title>
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      <description>Where an e way bill expired while goods remained in transit due to circumstances beyond the carrier&#039;s control, there is no penalty on a bona fide assessee absent any allegation of wilful misconduct. The Court set aside detention, demand and penalty orders, allowed refund application and directed the Revenue to refund the penalty within a specified period.</description>
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