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2022 (1) TMI 914 - CESTAT NEW DELHILevy of fine and penalty under Section 112(a)/ 114AA on the appellant-assessee and its Partner - appellant had availed zero duty EPCG scheme - denial of benefit under ‘Status Holder Incentive Scheme (SHIS)’ - HELD THAT:- There is no malafide on the part of the appellant, and further in view of the indulgence / realisation by the Government appreciating the difficulty faced by the trade, there being confusion on the same. The confiscation, fine and penalty imposed on the appellants are set aside - appeal allowed - decided in favor of appellant.
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