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    <title>2021 (3) TMI 1029 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras dismissed the revenue&#039;s appeal, upholding the decision in favor of the assessee regarding the interpretation of Section 11D of the Central Excise Act, 1944, the demand for excess duty collected at the Depot, and the liability of the respondent to pay duty. The Court found no grounds to deviate from the previous judgments and ruled in line with the established legal principles and precedents.</description>
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      <description>The High Court of Madras dismissed the revenue&#039;s appeal, upholding the decision in favor of the assessee regarding the interpretation of Section 11D of the Central Excise Act, 1944, the demand for excess duty collected at the Depot, and the liability of the respondent to pay duty. The Court found no grounds to deviate from the previous judgments and ruled in line with the established legal principles and precedents.</description>
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