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    <title>2017 (2) TMI 427 - CESTAT BANGALORE</title>
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    <description>The appellate tribunal upheld the demand for central excise duty and interest in a case concerning the valuation of industrial gases supplied. However, the penalty imposed on the appellant was set aside. The matter was remanded for further proceedings to determine when the department became aware of the agreement between the parties, a crucial factor in deciding the applicability of the penalty under Section 11AC.</description>
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      <description>The appellate tribunal upheld the demand for central excise duty and interest in a case concerning the valuation of industrial gases supplied. However, the penalty imposed on the appellant was set aside. The matter was remanded for further proceedings to determine when the department became aware of the agreement between the parties, a crucial factor in deciding the applicability of the penalty under Section 11AC.</description>
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