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    <title>2009 (7) TMI 1021 - CESTAT MUMBAI</title>
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    <description>The appeal before the Appellate Tribunal CESTAT MUMBAI involved the department&#039;s request to impose a penalty on the respondent under Section 11AC of the Central Excise Act. The respondent lacked representation, and notice serving was impeded due to their premises being under another company&#039;s possession. The lower appellate authority found no grounds for penalty under Section 11AC, a crucial finding unchallenged by the Revenue. Consequently, the appeal was dismissed, affirming that no penalty under Section 11AC could be imposed on the respondent.</description>
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    <pubDate>Wed, 08 Jul 2009 00:00:00 +0530</pubDate>
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      <title>2009 (7) TMI 1021 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=128030</link>
      <description>The appeal before the Appellate Tribunal CESTAT MUMBAI involved the department&#039;s request to impose a penalty on the respondent under Section 11AC of the Central Excise Act. The respondent lacked representation, and notice serving was impeded due to their premises being under another company&#039;s possession. The lower appellate authority found no grounds for penalty under Section 11AC, a crucial finding unchallenged by the Revenue. Consequently, the appeal was dismissed, affirming that no penalty under Section 11AC could be imposed on the respondent.</description>
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      <pubDate>Wed, 08 Jul 2009 00:00:00 +0530</pubDate>
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