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    <title>2016 (12) TMI 1230 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals by M/s Pantaloon Retail (I) Ltd. and Shri Dinesh Maheshwari to the extent that the penalty imposed on the second appellant was set aside. The Tribunal emphasized the importance of complying with Section 11A(2) of the Central Excise Act, 1944, and ensuring that proceedings are conclusive upon full payment of duty, interest, and penalty by the noticee. The decision underscored the necessity of adhering to statutory requirements and established legal principles in excise matters.</description>
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