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    <title>2016 (6) TMI 355 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision in an appeal under Section 35-G of the Central Excise Act, 1944, ruling that the benefit of Notification No.08/2003-CE could be extended to the party and that exemption notifications could not be based on forged documents. The Court emphasized that no penalty could be imposed on the partner, dismissing the Department&#039;s applications for recall of the order and reinforcing the importance of legal compliance and substantial evidence in excise matters.</description>
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