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    <title>2018 (2) TMI 1102 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed Appeal No.E/185/2009 regarding the refund claim of duty on free supply of biscuits. In Appeal No.E/109/2010, the penalty under Section 11AC of the Central Excise Act, 1944, was set aside, based on the confusion surrounding the allowance of discount on goods sold under MRP. The Tribunal upheld the duty liability but eliminated the penalty under Section 11AC, relying on previous tribunal decisions for clarity on the discount issue.</description>
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