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    <title>2011 (1) TMI 989 - CESTAT, MUMBAI</title>
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    <description>The appeal was partly allowed, confirming a duty demand of Rs. 54,480 while setting aside the penalty and interest. The Commissioner (Appeals) was directed to issue a fresh speaking order considering the documents and case laws presented by the Revenue. The decision to uphold the duty demand for clandestine removal and impose penalty and interest under relevant sections of the Central Excise Act was deemed appropriate, despite discrepancies in the Commissioner&#039;s initial ruling.</description>
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      <description>The appeal was partly allowed, confirming a duty demand of Rs. 54,480 while setting aside the penalty and interest. The Commissioner (Appeals) was directed to issue a fresh speaking order considering the documents and case laws presented by the Revenue. The decision to uphold the duty demand for clandestine removal and impose penalty and interest under relevant sections of the Central Excise Act was deemed appropriate, despite discrepancies in the Commissioner&#039;s initial ruling.</description>
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