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2019 (7) TMI 1346

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..... ance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal is not maintainable before this Court, the monetary limit being below ₹ 50,00,000/-. Appeal dismissed as withdrawn. - CEA 5/2019 (O&M) - - - Dated:- 10-7-2019 - Mr Jaswant Singh And Mr Lalit Batra, JJ. For The Appellant : Mr.Sourabh Goel, Sr.Standing Co .....

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..... ondent on inputs in stock, in process of inputs contained in their final products and required to have been paid before effecting clearance under Notification No. 60/2003-CE dated 29. 7. 2003; and ordering recovery of interest and imposing penalty; was set aside. In the present appeal, the following substantial questions of law have been raised:- ( i) .....

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..... ecoverable i.e. 7.8.2003 to the date of actual payment under Rule 12 of the Rules read with Section 11AB of the Act, by wrongly relying on the judgment in the case of Saboo Alloys(supra)?. ( iii) Whether the Ld. Tribunal is correct in setting aside the Penalty of ₹ 20, 00,000/- (Rupees Twenty Lakhs only) imposed on the Company under Rule 25 of the Central Excise .....

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