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    <description>The High Court partly allowed the appeal, upholding the Tribunal&#039;s decision on the penalty issue under Section 11AC of the Central Excise Act, 1944. However, the Court remanded the issues of payment of excise duty under Section 11A and interest under Section 11AB back to the Tribunal for fresh consideration due to inadequacies in addressing these matters initially.</description>
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      <description>The High Court partly allowed the appeal, upholding the Tribunal&#039;s decision on the penalty issue under Section 11AC of the Central Excise Act, 1944. However, the Court remanded the issues of payment of excise duty under Section 11A and interest under Section 11AB back to the Tribunal for fresh consideration due to inadequacies in addressing these matters initially.</description>
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