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    <title>2014 (3) TMI 591 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the impugned order imposing the penalty under Section 11AC of the Central Excise Act, finding that the conditions of Section 11AC were not met. The appeal against the penalty imposition was dismissed as both parties agreed on the demand for duty, and the extended period for demand was not justified based on the Department&#039;s knowledge.</description>
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      <description>The Tribunal upheld the impugned order imposing the penalty under Section 11AC of the Central Excise Act, finding that the conditions of Section 11AC were not met. The appeal against the penalty imposition was dismissed as both parties agreed on the demand for duty, and the extended period for demand was not justified based on the Department&#039;s knowledge.</description>
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