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    <title>2013 (11) TMI 766 - CESTAT AHMEDABAD</title>
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    <description>The appeals filed by the revenue were allowed, and it was concluded that prior to 10.05.2008, simultaneous penalties under sections 76 and 78 of the Finance Act, 1994 were imposable on the respondents. The judgment was pronounced on 03.09.13.</description>
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