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    <title>2023 (9) TMI 918 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal concluded that no Central Excise duty is liable on purified/graded Hydrogen gas supplied by M/s. Vadilal Gases Limited prior to 01.03.2008, following the Supreme Court precedent. The related party transaction issue was remanded for further examination. Penalties and interest were remanded for reassessment in light of new findings. The refund claim for the amount deposited during the investigation was directed to be adjudicated afresh. The appeals were remanded back to the Adjudicating Authority for fresh decisions on all issues raised in the show cause notices.</description>
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      <description>The Tribunal concluded that no Central Excise duty is liable on purified/graded Hydrogen gas supplied by M/s. Vadilal Gases Limited prior to 01.03.2008, following the Supreme Court precedent. The related party transaction issue was remanded for further examination. Penalties and interest were remanded for reassessment in light of new findings. The refund claim for the amount deposited during the investigation was directed to be adjudicated afresh. The appeals were remanded back to the Adjudicating Authority for fresh decisions on all issues raised in the show cause notices.</description>
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