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    <title>2017 (9) TMI 452 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court found in favor of the appellant, emphasizing the need for consistency in legal interpretations. The Court ruled that the Customs Excise &amp;amp; Service Tax Appellate Tribunal&#039;s differing views on identical cases without invoking Section 11AC of the Central Excise Act, 1944, were unjustified. The matter was remanded to the Tribunal for a fresh decision, highlighting the importance of adherence to legal provisions. The Court set aside the Tribunal&#039;s judgment and directed a new decision in line with the law, partly allowing the appeal.</description>
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