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2014 (10) TMI 276 - CESTAT MUMBAIWhether use of power in handling raw materials would disentitle them of the duty exemption given to non-power operated units vide Notification No. 28/96-CE dated 11/09/1996. - Held that:- Appellant is liable to discharge the duty demand confirmed along with interest thereon and we hold accordingly. As regards the penalty of ₹ 10,63,645/-, at the material time, there was an order in favour of the appellant by this Tribunal and therefore the appellant could not have been alleged to have indulged in suppression of facts. Therefore, imposition of penalty is not warranted. Since the issue relates to interpretation of law in respect of an exemption notification, we set aside the penalty imposed on the appellant. Following decision of assessee's own previous case [2011 (7) TMI 26 - SUPREME COURT OF INDIA] - Decided partly in favour of assessee.
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