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    <title>2015 (1) TMI 797 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the Tax Appeal challenging the Tribunal&#039;s decision on Central Excise Duty. The Court upheld the Tribunal&#039;s findings based on evidence of proper warehousing certificates and goods receipt by the consignee, refuting allegations of duty evasion. It was determined that no legal issue arose from the factual dispute, leading to the dismissal of the appeal for lacking merit or substantial legal questions.</description>
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