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    <title>2015 (8) TMI 1178 - GUJARAT HIGH COURT</title>
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    <description>The Court dismissed the tax appeal in favor of the assessee and against the Revenue, based on the precedent set by the Division Bench. The Court held that tax appeals below Rs. 10 lakhs were not maintainable as per an instruction dated 17-8-2011, citing a previous decision in a similar case. The Tribunal had set aside the Central Excise Duty demand on raw material, reduced penalties, but affirmed a penalty under Rule 26 of the Central Excise Rules, 2002.</description>
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      <description>The Court dismissed the tax appeal in favor of the assessee and against the Revenue, based on the precedent set by the Division Bench. The Court held that tax appeals below Rs. 10 lakhs were not maintainable as per an instruction dated 17-8-2011, citing a previous decision in a similar case. The Tribunal had set aside the Central Excise Duty demand on raw material, reduced penalties, but affirmed a penalty under Rule 26 of the Central Excise Rules, 2002.</description>
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