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    <description>The appeal against Central Excise duty demand under Section 11A of the Central Excise Act, 1944 was allowed. The appellants&#039; fulfillment of conditions of Notification No. 108/95-C.E. post-clearance, supported by precedents, led to the duty demand being adjusted. No penalty was imposed due to the genuine belief and eventual receipt of World Bank funding, with the project falling under the Government of India&#039;s Ministry of Power.</description>
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