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    <title>2019 (4) TMI 474 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)&#039;s order and granting consequential benefits to the appellant. It found that the closure under Section 11 AC (1) (d) of the Excise Act was legal and proper, emphasizing the importance of clarity in the closure process. The Tribunal determined that the duty, penalties, and interest had been paid by the appellant for the relevant period, as confirmed by the department, and concluded that all issues arising from the same proceedings should be considered for closure.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)&#039;s order and granting consequential benefits to the appellant. It found that the closure under Section 11 AC (1) (d) of the Excise Act was legal and proper, emphasizing the importance of clarity in the closure process. The Tribunal determined that the duty, penalties, and interest had been paid by the appellant for the relevant period, as confirmed by the department, and concluded that all issues arising from the same proceedings should be considered for closure.</description>
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