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    <title>2011 (3) TMI 789 - GUJARAT HIGH COURT</title>
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    <description>The High Court disposed of the tax appeal by directing the Tribunal to reexamine the issue of limitation under Section 11A of the Central Excise Act. The Court found that the Tribunal had not adequately addressed the issue of clandestine removal by the assessee and remanded the proceedings for fresh consideration on whether the conditions for invoking the extended period of limitation were satisfied. The Court quashed the previous order and provided specific directions for further assessment.</description>
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      <description>The High Court disposed of the tax appeal by directing the Tribunal to reexamine the issue of limitation under Section 11A of the Central Excise Act. The Court found that the Tribunal had not adequately addressed the issue of clandestine removal by the assessee and remanded the proceedings for fresh consideration on whether the conditions for invoking the extended period of limitation were satisfied. The Court quashed the previous order and provided specific directions for further assessment.</description>
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