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    <title>2016 (1) TMI 438 - CESTAT MUMBAI</title>
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    <description>The appeal against Ambika Waste Management Pvt. Ltd. was dismissed as the duty liability, interest, and 25% penalty were settled, rendering the appeal infructuous. Penalties were not imposed on co-noticees involved in clandestine removal, in line with Section 11A of the Central Excise Act, to avoid disproportionate penalties once the main party settles liabilities. The Tribunal upheld the decision, emphasizing efficient resolution of tax disputes and legislative intent. The Revenue&#039;s appeals against individual respondents were rejected based on legal interpretations supporting the dismissal.</description>
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      <title>2016 (1) TMI 438 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=270646</link>
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