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    <title>2022 (1) TMI 864 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside orders confirming duty liability under section 11A of the Central Excise Act, 1944 for the periods October 2007 to July 2008 and August 2009 to July 2010. The Tribunal found the evidence lacked credibility, especially regarding power consumption during operations, and raised concerns about reliance on reports without authors for cross-examination. The Tribunal concluded the impugned order lacked sufficient facts and evidence, leading to the appeals being allowed on 19/01/2022.</description>
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