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    <title>2015 (1) TMI 1039 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, dismissing the Revenue&#039;s appeal. The judgment emphasized the necessity of invoking Section 11AC before applying Rule 25 for confiscation and penalties, ultimately ruling in favor of the assessee based on legal precedents and statutory provisions.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, dismissing the Revenue&#039;s appeal. The judgment emphasized the necessity of invoking Section 11AC before applying Rule 25 for confiscation and penalties, ultimately ruling in favor of the assessee based on legal precedents and statutory provisions.</description>
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