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2013 (5) TMI 291 - CESTAT CHENNAIDenial of credit - imposition of interest/penalty - rejected and returned goods to the factory for the purpose of re-making and re-conditioning - held that - The order passed by the original authority is proper and reasonable based on the verification report of the Range Officer. However, considering the facts and circumstances of the case, the penalty imposed by the original authority cannot be sustained. Thus, we set aside the order of the Commissioner (Appeals) and uphold the order of the original authority subject to penalty is set aside. The appeal filed by the Revenue is disposed of in the above terms.
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