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    <title>2017 (11) TMI 339 - CESTAT MUMBAI</title>
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    <description>The appeals were allowed, and the impugned order was set aside based on the Tribunal&#039;s previous decision. The Tribunal ruled in favor of the appellants, M/s. Harco Express (India), Gini Silk Mills Ltd. &amp;amp; Shree Enterprises, regarding the demand of Central Excise duty and penalty for availing Cenvat Credit after the abolition of Rule 12B. The judgment emphasized the importance of consistency in legal proceedings and the impact of previous judgments on subsequent cases involving similar issues.</description>
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      <description>The appeals were allowed, and the impugned order was set aside based on the Tribunal&#039;s previous decision. The Tribunal ruled in favor of the appellants, M/s. Harco Express (India), Gini Silk Mills Ltd. &amp;amp; Shree Enterprises, regarding the demand of Central Excise duty and penalty for availing Cenvat Credit after the abolition of Rule 12B. The judgment emphasized the importance of consistency in legal proceedings and the impact of previous judgments on subsequent cases involving similar issues.</description>
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