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2017 (4) TMI 496 - AT - Central ExciseN/N. 64/95-CE - denial on the ground that the HSD was cleared to M/s.Indian Oil Corporation and not to Indian Navy/Coast Guard - Held that: - the issue on merits is no longer res integra as the same has been decided against the appellants in their own case M/s HINDUSTAN PETROLEUM CORPORATION LTD Versus COMMISSIONER OF CENTRAL EXCISE [2014 (2) TMI 324 - CESTAT MUMBAI]. Accordingly, N/N. 64/95-CE is not available to the appellants. The matter needs to be remanded only for re-quantification on the basis of the evidence to be produced by the appellant before the adjudicating authority - As regards the penalty, the issue involved is purely on interpretation of N/N. 64/95-CE, thus, the penalty set aside. Appeal allowed in part and part matter on remand.
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