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    <description>The High Court allowed the Revenue&#039;s appeal, setting aside the Tribunal&#039;s order and emphasizing the mandatory imposition of interest and penalties under the Central Excise Act. The Court clarified that interest and penalties under Sections 11AB and 11AC are applicable without discretionary power to waive them, overturning the Tribunal&#039;s decision.</description>
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      <description>The High Court allowed the Revenue&#039;s appeal, setting aside the Tribunal&#039;s order and emphasizing the mandatory imposition of interest and penalties under the Central Excise Act. The Court clarified that interest and penalties under Sections 11AB and 11AC are applicable without discretionary power to waive them, overturning the Tribunal&#039;s decision.</description>
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