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    <title>2009 (2) TMI 129 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the revenue&#039;s appeal challenging a Tribunal order regarding Excise duty payment evasion. The Tribunal found no intention to evade duty due to clerical mistake, duty deposit without protest, and lack of evidence for clandestine removal of goods. Therefore, penalty under section 11AC of the Act was not imposed. The appeal was dismissed.</description>
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      <description>The High Court dismissed the revenue&#039;s appeal challenging a Tribunal order regarding Excise duty payment evasion. The Tribunal found no intention to evade duty due to clerical mistake, duty deposit without protest, and lack of evidence for clandestine removal of goods. Therefore, penalty under section 11AC of the Act was not imposed. The appeal was dismissed.</description>
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