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    <title>2019 (5) TMI 1765 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the settlement of tax, interest, and penalty under Section 11AC (1)(d) of the Central Excise Act concluded all proceedings related to the search and inquiry at the appellant&#039;s premises. The impugned orders imposing penalties and fines were considered nugatory as the disputes were resolved through the final settlement letter. The Tribunal allowed the appeals, setting aside the impugned orders and granting consequential benefits to the appellant.</description>
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      <description>The Tribunal held that the settlement of tax, interest, and penalty under Section 11AC (1)(d) of the Central Excise Act concluded all proceedings related to the search and inquiry at the appellant&#039;s premises. The impugned orders imposing penalties and fines were considered nugatory as the disputes were resolved through the final settlement letter. The Tribunal allowed the appeals, setting aside the impugned orders and granting consequential benefits to the appellant.</description>
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