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    <title>2018 (12) TMI 773 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the demand for Central Excise Duty with interest and penalty under Section 11 AC due to the removal of waste and scraps without issuing invoices. However, the appellant was granted the opportunity to pay a reduced penalty of 25% of the duty amount within two months from the order date. The appeal was partly allowed, modifying the impugned order.</description>
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      <description>The Tribunal upheld the demand for Central Excise Duty with interest and penalty under Section 11 AC due to the removal of waste and scraps without issuing invoices. However, the appellant was granted the opportunity to pay a reduced penalty of 25% of the duty amount within two months from the order date. The appeal was partly allowed, modifying the impugned order.</description>
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