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    <title>2023 (8) TMI 739 - CESTAT CHENNAI</title>
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    <description>The Tribunal concluded that the demand against the appellant, a dealer, for excise duty under Section 11D of the Central Excise Act, 1944, could not be sustained. The appeal was allowed, and the impugned order was set aside, providing consequential relief as per law.</description>
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      <description>The Tribunal concluded that the demand against the appellant, a dealer, for excise duty under Section 11D of the Central Excise Act, 1944, could not be sustained. The appeal was allowed, and the impugned order was set aside, providing consequential relief as per law.</description>
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