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    <title>2014 (7) TMI 780 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat HC admitted a Tax Appeal concerning the reversal of demand for wrongfully availed Cenvat credit. The Court did not address the penalty under Section 11AC due to the lack of evidence showing fraud or intent to evade duty by the assessee.</description>
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      <description>The Gujarat HC admitted a Tax Appeal concerning the reversal of demand for wrongfully availed Cenvat credit. The Court did not address the penalty under Section 11AC due to the lack of evidence showing fraud or intent to evade duty by the assessee.</description>
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