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    <title>2024 (7) TMI 681 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demands and penalties imposed on the Appellant under Rule 8(3A) of the Central Excise Rules, 2002, deeming them unconstitutional based on precedents from the Gujarat and Madras High Courts. The Appellant&#039;s appeals were allowed with consequential benefits, while the Revenue&#039;s appeals were dismissed, affirming the Appellate Authority&#039;s decision to delete the confirmed demands.</description>
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      <description>The Tribunal set aside the demands and penalties imposed on the Appellant under Rule 8(3A) of the Central Excise Rules, 2002, deeming them unconstitutional based on precedents from the Gujarat and Madras High Courts. The Appellant&#039;s appeals were allowed with consequential benefits, while the Revenue&#039;s appeals were dismissed, affirming the Appellate Authority&#039;s decision to delete the confirmed demands.</description>
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