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    <title>2011 (2) TMI 1066 - CESTAT, MUMBAI</title>
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    <description>The Tribunal remanded the matter back to the adjudicating authority for a fresh consideration regarding the imposition of penalties and interest under Sections 11AC and 11AB. It emphasized the need to evaluate whether the clearances made by the assessee for branded goods could be considered as full duty paid clearances, making the assessee eligible for exemption based on the SSI Notification. The Tribunal underscored the importance of following principles of natural justice in the reassessment process to ensure a fair outcome.</description>
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      <description>The Tribunal remanded the matter back to the adjudicating authority for a fresh consideration regarding the imposition of penalties and interest under Sections 11AC and 11AB. It emphasized the need to evaluate whether the clearances made by the assessee for branded goods could be considered as full duty paid clearances, making the assessee eligible for exemption based on the SSI Notification. The Tribunal underscored the importance of following principles of natural justice in the reassessment process to ensure a fair outcome.</description>
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