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    <title>2021 (4) TMI 1109 - TELANGANA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to set aside demands and penalties under Rule 8(3A) of the Central Excise Rules, 2002. The Court dismissed the appeal, agreeing that no substantial question of law arose and affirmed that the respondent&#039;s case fell under Section 11A, not Rule 8(3A). The appeal was dismissed with no order as to costs.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to set aside demands and penalties under Rule 8(3A) of the Central Excise Rules, 2002. The Court dismissed the appeal, agreeing that no substantial question of law arose and affirmed that the respondent&#039;s case fell under Section 11A, not Rule 8(3A). The appeal was dismissed with no order as to costs.</description>
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