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    <description>The Bombay HC dismissed the appeal of the respondent-assessee as the Tribunal found the show cause notice under Section 11A(1) of the Central Excise Act for wrongful CENVAT credit was unsustainable due to lack of fraud or intent to evade duty. The demand was promptly complied with, leading to the appeal being devoid of merits and dismissed.</description>
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      <description>The Bombay HC dismissed the appeal of the respondent-assessee as the Tribunal found the show cause notice under Section 11A(1) of the Central Excise Act for wrongful CENVAT credit was unsustainable due to lack of fraud or intent to evade duty. The demand was promptly complied with, leading to the appeal being devoid of merits and dismissed.</description>
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