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    <title>2014 (3) TMI 988 - CHHATTISGARH HIGH COURT</title>
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    <description>The Tribunal&#039;s decision in the tax case upheld the Commissioner&#039;s findings that the Assessee claimed Modvat/Cenvat credit without receiving the Concast Slab, with intent to evade duty. The Tribunal deemed the penalty imposition and interest payment in compliance with the Central Excise Act and Rules, dismissing the Assessee&#039;s appeal. The appeal was rejected, concluding that the Assessee&#039;s actions did not align with the statutory requirements, resulting in the dismissal of the tax case.</description>
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      <description>The Tribunal&#039;s decision in the tax case upheld the Commissioner&#039;s findings that the Assessee claimed Modvat/Cenvat credit without receiving the Concast Slab, with intent to evade duty. The Tribunal deemed the penalty imposition and interest payment in compliance with the Central Excise Act and Rules, dismissing the Assessee&#039;s appeal. The appeal was rejected, concluding that the Assessee&#039;s actions did not align with the statutory requirements, resulting in the dismissal of the tax case.</description>
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      <pubDate>Thu, 20 Mar 2014 00:00:00 +0530</pubDate>
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