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2018 (9) TMI 1490 - CESTAT NEW DELHIPenalty - demand of differential Central Excise duty by including the VAT subsidy amounts received by the appellants from the Rajasthan Government - Held that:- The Tribunal in GREENLAM INDUSTRIES LTD [2018 (4) TMI 1552 - CESTAT NEW DELHI] have set aside the demand for such differential duty, where it was held that There is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans. The cases of both the appellants in the present appeals, stand decided in favour of the appellants - Once the demands for differential duty have been set aside, there is no justification for penalties which are also to be set aside - appeal allowed - decided in favor of appellant.
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