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    <title>2013 (3) TMI 163 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision in a tax appeal case, dismissing the appeal and finding no substantial question of law. The Tribunal&#039;s disallowance of credit on defaced duty paying documents, consideration of materials, failure to consider cited decisions, confirmation of demand on unaccounted goods, allegation of finished goods clearance without duty payment, and imposition of penalty under Section 11AC of the Central Excise Act were all upheld. The Court emphasized the Tribunal&#039;s thorough examination of facts and evidence in reaching its decision.</description>
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