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2010 (12) TMI 1013 - HC - Central ExcisePenalty - Tribunal remanded the matter back to the Original Authority for causing a verification of the respondent’s claim that the furnace oil moved to its Nagapattinam Unit following the warehousing procedure has been process/cleared on payment of appropriate duty - Held that:- Tribunal set aside the penalty. The respondent did not challenge the liability of payment of duty though it was under the bona fide belief that it could move the furnace oil produced in the Manali Unit duty-free under the warehousing procedure to its Nagapattinam Unit, where it could be assessed to necessary duty liability. When such movement of furnace oil produced at Manali Unit to Nagapatiinam Unit was made, the same was not questioned by the Department, which weighed with the Tribunal while considering the scope of levy of penalty, such a perception weighed with the Tribunal for setting aside the penalty does not give any scope for any question to be considered in this appeal, especially when the Tribunal remitted the matter back to the Original Authority to assess the duty liability after giving an opportunity to the respondent, appeal, therefore, fails and the same is dismissed
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