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    <title>2012 (6) TMI 251 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the decision of the lower authorities in the case concerning the recoverability of excess Excise duty on petroleum products under Section 11D of the Central Excise Act, 1944. Despite the absence of the respondent during proceedings, the Tribunal found the respondent not liable to pay the excess amount collected, relying on relevant case laws and judicial discipline. The Tribunal deemed the impugned order legally sound, leading to the rejection of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the decision of the lower authorities in the case concerning the recoverability of excess Excise duty on petroleum products under Section 11D of the Central Excise Act, 1944. Despite the absence of the respondent during proceedings, the Tribunal found the respondent not liable to pay the excess amount collected, relying on relevant case laws and judicial discipline. The Tribunal deemed the impugned order legally sound, leading to the rejection of the Revenue&#039;s appeal.</description>
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      <pubDate>Mon, 21 May 2012 00:00:00 +0530</pubDate>
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