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    <title>2018 (4) TMI 1226 - CESTAT CHENNAI</title>
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    <description>The Tribunal found that the demand for recovery of excise duty under Section 11D of the Central Excise Act, 1944 could not be sustained in the case. It was held that in the absence of clear evidence of collecting excise duty separately, the provisions of Section 11D were not attracted. Therefore, the impugned order was set aside, and the appeal was allowed with any consequential relief.</description>
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      <description>The Tribunal found that the demand for recovery of excise duty under Section 11D of the Central Excise Act, 1944 could not be sustained in the case. It was held that in the absence of clear evidence of collecting excise duty separately, the provisions of Section 11D were not attracted. Therefore, the impugned order was set aside, and the appeal was allowed with any consequential relief.</description>
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