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    <title>2011 (5) TMI 82 - CESTAT,  AHMEDABAD</title>
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    <description>The judgment confirmed a duty and penalty against the appellant under Section 11AC, with an additional penalty imposed on an individual associated with the case. The appellant was found to have evaded duty and misused concessional rates in the manufacturing process. The Tribunal set aside the impugned order and remanded the case to the Commissioner for a fresh decision, considering the benefit of limitation and observations from a previous similar case. Both appeals were allowed, providing relief to the appellant for further proceedings.</description>
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      <description>The judgment confirmed a duty and penalty against the appellant under Section 11AC, with an additional penalty imposed on an individual associated with the case. The appellant was found to have evaded duty and misused concessional rates in the manufacturing process. The Tribunal set aside the impugned order and remanded the case to the Commissioner for a fresh decision, considering the benefit of limitation and observations from a previous similar case. Both appeals were allowed, providing relief to the appellant for further proceedings.</description>
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