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    <title>2014 (5) TMI 607 - GUJARAT HIGH COURT</title>
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    <description>The Tax Appeal challenging the judgment of the Customs, Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) was dismissed. The Tribunal upheld the duty demand, interest, and penalty imposed under Section 11AC of the Central Excise Act, 1944. The appellant&#039;s arguments regarding the examination of evidence, double recovery of excise duty, and payment under duress were rejected. The Tribunal found that the duty and penalty had been paid before the show cause notice, and there was evidence of clandestine removal of goods, leading to the affirmation of the original decision.</description>
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    <pubDate>Thu, 10 Apr 2014 00:00:00 +0530</pubDate>
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      <pubDate>Thu, 10 Apr 2014 00:00:00 +0530</pubDate>
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