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    <description>The High Court of Punjab &amp;amp; Haryana at Chandigarh held that penalties under Section 11AC of the Central Excise Act, 1944 can be reduced if the statutory requirements are not fulfilled in cases of duty evasion. The appeal was dismissed due to the absence of any substantial question of law.</description>
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      <description>The High Court of Punjab &amp;amp; Haryana at Chandigarh held that penalties under Section 11AC of the Central Excise Act, 1944 can be reduced if the statutory requirements are not fulfilled in cases of duty evasion. The appeal was dismissed due to the absence of any substantial question of law.</description>
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