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    <title>2011 (5) TMI 513 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal upheld the decision to set aside the penalty imposed by the Revenue, emphasizing the appellant&#039;s transparency in informing authorities about goods clearance issues. The liability for special excise duty and NCCD was not extensively discussed as the appeal primarily focused on the penalty under Section 11AC. The Tribunal rejected the Revenue&#039;s appeal, stating no suppression of facts and insufficient grounds for penalty imposition.</description>
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      <description>The Tribunal upheld the decision to set aside the penalty imposed by the Revenue, emphasizing the appellant&#039;s transparency in informing authorities about goods clearance issues. The liability for special excise duty and NCCD was not extensively discussed as the appeal primarily focused on the penalty under Section 11AC. The Tribunal rejected the Revenue&#039;s appeal, stating no suppression of facts and insufficient grounds for penalty imposition.</description>
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