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    <description>The appeals regarding the demand and recovery of Central Excise Duty were remanded for fresh decision by the Customs Excise and Service Tax Appellate Tribunal. The court directed the assessing authority to re-examine and decide the cases on merit without applying the extended period of limitation as per Section 11A of the Central Excise Act, 1944, following the information provided by the Assistant Solicitor General of India regarding Circular No.1063/2/2018-CX.</description>
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