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    <title>2009 (9) TMI 612 - GUJARAT HIGH COURT</title>
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    <description>The High Court of Gujarat upheld the penalty imposed under Section 11AC of the Central Excise Act, the cancellation of Central Excise Registration, and the recovery of dues from purchasers. The Court found the penalty justified based on the petitioner&#039;s admission of fraudulent activities and rejected arguments against being classified as a manufacturer. The petition was dismissed, affirming the orders issued by the Commissioner and the Tribunal.</description>
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      <description>The High Court of Gujarat upheld the penalty imposed under Section 11AC of the Central Excise Act, the cancellation of Central Excise Registration, and the recovery of dues from purchasers. The Court found the penalty justified based on the petitioner&#039;s admission of fraudulent activities and rejected arguments against being classified as a manufacturer. The petition was dismissed, affirming the orders issued by the Commissioner and the Tribunal.</description>
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