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    <title>2010 (3) TMI 698 - GUJARAT HIGH COURT</title>
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    <description>The Court dismissed the appeal, upholding the Tribunal&#039;s decision to reduce the penalty to 25% of the duty amount due to the pre-show-cause notice duty deposit. The judgment stressed the significance of adhering to Section 11AC provisions and found no grounds to dispute the penalty reduction, as the appellant failed to demonstrate non-compliance within the specified period. The Court emphasized the timing of duty payment and affirmed the Tribunal&#039;s decision without identifying any substantial legal issues.</description>
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      <title>2010 (3) TMI 698 - GUJARAT HIGH COURT</title>
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      <description>The Court dismissed the appeal, upholding the Tribunal&#039;s decision to reduce the penalty to 25% of the duty amount due to the pre-show-cause notice duty deposit. The judgment stressed the significance of adhering to Section 11AC provisions and found no grounds to dispute the penalty reduction, as the appellant failed to demonstrate non-compliance within the specified period. The Court emphasized the timing of duty payment and affirmed the Tribunal&#039;s decision without identifying any substantial legal issues.</description>
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