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    <title>2018 (4) TMI 654 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal challenging the imposition of an equivalent penalty amount under Section 11AC of the Central Excise Act, 1944, following a High Court ruling that Section 11AC does not apply to cases of reversal of excess credit under the CENVAT Credit Rules. The Tribunal dismissed the appeal in other respects, disposing of the case accordingly.</description>
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      <description>The Tribunal allowed the appeal challenging the imposition of an equivalent penalty amount under Section 11AC of the Central Excise Act, 1944, following a High Court ruling that Section 11AC does not apply to cases of reversal of excess credit under the CENVAT Credit Rules. The Tribunal dismissed the appeal in other respects, disposing of the case accordingly.</description>
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