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    <title>2014 (1) TMI 329 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted the appellant a total waiver of duty and penalty under Section 11AC of the Central Excise Act, 1944. It was found that the duty demanded for a specific quantity of PSC sleepers was already covered in the total supply made to the Railways. The decision was supported by evidence and acknowledgment by the Department&#039;s representative, leading to the stay of recovery during the appeal process.</description>
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      <description>The Tribunal granted the appellant a total waiver of duty and penalty under Section 11AC of the Central Excise Act, 1944. It was found that the duty demanded for a specific quantity of PSC sleepers was already covered in the total supply made to the Railways. The decision was supported by evidence and acknowledgment by the Department&#039;s representative, leading to the stay of recovery during the appeal process.</description>
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