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    <description>The High Court set aside the Tribunal&#039;s judgment and remanded the matter back to the Tribunal for a fresh decision within three months. The Court found that M/s LIPL unlawfully collected excise duty without authority and failed to pay it to the Government, leading to demands for various amounts and penalties under the Central Excise Act and Rules.</description>
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      <description>The High Court set aside the Tribunal&#039;s judgment and remanded the matter back to the Tribunal for a fresh decision within three months. The Court found that M/s LIPL unlawfully collected excise duty without authority and failed to pay it to the Government, leading to demands for various amounts and penalties under the Central Excise Act and Rules.</description>
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