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Mr D Sternberg, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
On 29 June 2017, HMRC imposed an excise wrongdoing penalty on each of the appellants in the sum of �416,689.81 (based on potential lost revenue of �2,083,449.08).� The appellants appealed.� The penalties were revised down to �355,714 in each case on 29 October 2018.
In September 2018, the parties agreed, and I directed that there would be a hearing of a preliminary issue in this appeal.
�The hearing preceded on the presumption, as set out in the preliminary issue below, that it could be proved that the supplies in respect of which the appellants were assessed to a penalty, were all supplies on which DWL had been assessed to excise duty in 2013 and which DWL had appealed, and which appeal was still unresolved.
The preliminary issue was to determine whether the assessments on the appellants were out of time and was:
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