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    <title>2018 (4) TMI 1147 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed both parties&#039; appeals, upholding the differential duty demand and interest liability. Penalty imposition under Section 11AC was rejected for the appellants, with the Tribunal emphasizing the absence of necessary ingredients for penalty imposition. The Department&#039;s appeals were also rejected due to ongoing litigation, rendering penalty under Rule 25 of the Central Excise Rules inapplicable.</description>
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      <description>The Tribunal dismissed both parties&#039; appeals, upholding the differential duty demand and interest liability. Penalty imposition under Section 11AC was rejected for the appellants, with the Tribunal emphasizing the absence of necessary ingredients for penalty imposition. The Department&#039;s appeals were also rejected due to ongoing litigation, rendering penalty under Rule 25 of the Central Excise Rules inapplicable.</description>
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