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2018 (3) TMI 820 - AT - Central ExciseBenefit of N/N. 15/2012 - appellant had supplied 690 vehicles as ambulances to the Government of Maharashtra - Penalty - Held that: - the vehicle cannot be used other than the ambulances after the fitment. Moreover, ambulances were supplied to the Government of Maharashtra. So, there is no chance of misuse of the vehicles - Fitment of accessories have already been done as per the requirement of the exemption list - appeal allowed - decided in favor of appellant.
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