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    <title>2017 (12) TMI 839 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, while upholding the duty demand and interest related to the valuation of goods cleared to the appellant&#039;s sister concern. The decision emphasized the concept of revenue neutrality in similar situations, citing relevant case laws to support its conclusion.</description>
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      <description>The Tribunal allowed the appeal, setting aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, while upholding the duty demand and interest related to the valuation of goods cleared to the appellant&#039;s sister concern. The decision emphasized the concept of revenue neutrality in similar situations, citing relevant case laws to support its conclusion.</description>
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