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    <title>2017 (2) TMI 1164 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the demand for additional duty, penalty, and interest imposed on an assessee for diverting sugar meant for export to the domestic market. The Tribunal relied on a previous decision where it was established that the Central Excise Department had not fulfilled the necessary conditions to initiate action, rendering the proceedings void. As a result, the impugned order was overturned, and the appeal was allowed based on the precedent set by a co-ordinate bench of the Tribunal.</description>
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      <description>The Tribunal set aside the demand for additional duty, penalty, and interest imposed on an assessee for diverting sugar meant for export to the domestic market. The Tribunal relied on a previous decision where it was established that the Central Excise Department had not fulfilled the necessary conditions to initiate action, rendering the proceedings void. As a result, the impugned order was overturned, and the appeal was allowed based on the precedent set by a co-ordinate bench of the Tribunal.</description>
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