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    <title>2023 (8) TMI 894 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the Appellants were entitled to exemption from Central Excise Duty for supplying goods to Mega Power Projects under International Competitive Bidding, meeting all necessary conditions. The denial of exemption by the Commissioner was deemed legally unsustainable, leading to the setting aside of duty demand and penalty imposition. Consequently, the appeal filed by the assessee was allowed, and the Appellants&#039; claim for exemption was upheld.</description>
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      <description>The Tribunal held that the Appellants were entitled to exemption from Central Excise Duty for supplying goods to Mega Power Projects under International Competitive Bidding, meeting all necessary conditions. The denial of exemption by the Commissioner was deemed legally unsustainable, leading to the setting aside of duty demand and penalty imposition. Consequently, the appeal filed by the assessee was allowed, and the Appellants&#039; claim for exemption was upheld.</description>
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