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    <title>2023 (9) TMI 286 - CESTAT KOLKATA</title>
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    <description>The appeal was filed against the denial of credit by the Commissioner of Central Excise, Kolkata-II, and the demand for interest and penalty under the Central Excise Act. The Tribunal held that denial of credit based on non-registration of depots was unjustified, citing legal precedents. The order denying credit and imposing interest and penalties was set aside, and the appeal was allowed in favor of the Appellant. The Tribunal concluded that since the credit was deemed admissible, there was no basis for demanding interest or penalties.</description>
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      <title>2023 (9) TMI 286 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=442664</link>
      <description>The appeal was filed against the denial of credit by the Commissioner of Central Excise, Kolkata-II, and the demand for interest and penalty under the Central Excise Act. The Tribunal held that denial of credit based on non-registration of depots was unjustified, citing legal precedents. The order denying credit and imposing interest and penalties was set aside, and the appeal was allowed in favor of the Appellant. The Tribunal concluded that since the credit was deemed admissible, there was no basis for demanding interest or penalties.</description>
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      <pubDate>Thu, 24 Aug 2023 00:00:00 +0530</pubDate>
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