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2016 (11) TMI 36 - CESTAT NEW DELHIImposition of penalties - EPCG scheme - N/N. 97/2004-Cus dated 17.9.2004. - 2 star hotel status - import of car - Held that: - There is no dispute to the factual position that the appellants were admittedly granted status of 2 star hotels and were entitled to EPGC Scheme during the relevant period. Subsequent action of authorities to take away the said 2 star hotels from the appellant cannot be adopted as a ground to deny them the benefit which also stands availed by them by following duty procedure of law. No mala fide can be attributed for imposition of penalty. So, I am of the view that imposition of penalty on the appellant is not justified. The same is accordingly set aside. Demand of duty with interest - as the appellant have not contested the duty demand and interest, the same is upheld.
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