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    <title>2014 (5) TMI 831 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court upheld the penalty imposed under section 11AC of the Central Excise Act, citing the deliberate suppression of facts by the appellant and the inclusion of additional charges in the assessable value for calculating Central Excise Duty. The judgment emphasized the significance of disclosing all relevant information and the repercussions of attempting to evade duty through misrepresentation or suppression of facts.</description>
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      <description>The High Court upheld the penalty imposed under section 11AC of the Central Excise Act, citing the deliberate suppression of facts by the appellant and the inclusion of additional charges in the assessable value for calculating Central Excise Duty. The judgment emphasized the significance of disclosing all relevant information and the repercussions of attempting to evade duty through misrepresentation or suppression of facts.</description>
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