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    <title>2022 (10) TMI 793 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the penalty imposition under section 11AC of the Central Excise Act, relieving the Appellant from the penalty. The decision was based on the precedent that penalties should not be imposed when demands relate to the interpretation of exemption notifications. The Appellant&#039;s case fell under this principle, leading to the successful appeal outcome.</description>
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      <description>The Tribunal set aside the penalty imposition under section 11AC of the Central Excise Act, relieving the Appellant from the penalty. The decision was based on the precedent that penalties should not be imposed when demands relate to the interpretation of exemption notifications. The Appellant&#039;s case fell under this principle, leading to the successful appeal outcome.</description>
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