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    <title>2018 (5) TMI 308 - PATNA HIGH COURT</title>
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    <description>The court dismissed the appeal filed against the penalty imposed under Section 11AC of The Central Excise Act, 1944, amounting to Rs. 8,47,131. The appellant&#039;s arguments regarding staff error in GAR-7 particulars and ER-1 return discrepancies were rejected. The court upheld the Tribunal&#039;s decision, emphasizing the absence of substantial legal questions and affirming the penalty under Section 11AC. The judgment concluded the legal proceedings, affirming the Tribunal&#039;s findings as the final fact-finding body in the case.</description>
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      <title>2018 (5) TMI 308 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=359744</link>
      <description>The court dismissed the appeal filed against the penalty imposed under Section 11AC of The Central Excise Act, 1944, amounting to Rs. 8,47,131. The appellant&#039;s arguments regarding staff error in GAR-7 particulars and ER-1 return discrepancies were rejected. The court upheld the Tribunal&#039;s decision, emphasizing the absence of substantial legal questions and affirming the penalty under Section 11AC. The judgment concluded the legal proceedings, affirming the Tribunal&#039;s findings as the final fact-finding body in the case.</description>
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      <pubDate>Mon, 02 Apr 2018 00:00:00 +0530</pubDate>
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