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    <title>2012 (12) TMI 464 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the duty demand but set aside the interest under Section 11AB and the penalty under Section 11AC imposed on the appellant. The order of the Commissioner of Central Excise (Appeals) was modified accordingly. The judgment emphasizes the importance of intent and compliance with statutory provisions in determining the imposition of interest and penalty in cases of duty payment discrepancies.</description>
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