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    <title>2013 (9) TMI 168 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the appellant&#039;s actions, allowing the restoration and utilization of AED(GSI) credit for duty payment. The penalties imposed by the Department were set aside as unjustified, aligning with legal compliance principles. The Tribunal&#039;s decision was in line with established judicial precedents, including CEAT Tyres and Goodyear (India) Ltd., ensuring the appellant&#039;s actions were deemed legally sustainable.</description>
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      <description>The Tribunal upheld the appellant&#039;s actions, allowing the restoration and utilization of AED(GSI) credit for duty payment. The penalties imposed by the Department were set aside as unjustified, aligning with legal compliance principles. The Tribunal&#039;s decision was in line with established judicial precedents, including CEAT Tyres and Goodyear (India) Ltd., ensuring the appellant&#039;s actions were deemed legally sustainable.</description>
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