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    <title>2023 (1) TMI 451 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand for duty and penalties for the period from July 2010 to October 2010. It held that the appellant&#039;s commercial production began in November 2010, and the seizure and confiscation of goods were improper. The penalties under Section 11AC read with Rule 25 and Rule 26 were also set aside, providing relief to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=432704</link>
      <description>The Tribunal allowed the appeal, setting aside the demand for duty and penalties for the period from July 2010 to October 2010. It held that the appellant&#039;s commercial production began in November 2010, and the seizure and confiscation of goods were improper. The penalties under Section 11AC read with Rule 25 and Rule 26 were also set aside, providing relief to the appellant.</description>
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