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    <title>2005 (6) TMI 350 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai, held that duty demand and penalties imposed by the Commissioner of Central Excise against the respondents were valid. The Tribunal found that the duty demand should be confirmed as the respondents had undertaken to discharge all duty liabilities related to past transactions of another entity. The impugned order dropping the demand was set aside, emphasizing the importance of honoring commitments in undertakings and holding successors accountable for past obligations in Central Excise matters.</description>
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