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2011 (3) TMI 1531 - MADRAS HIGH COURTExtract: .......hen the same had not been considered in the manner known to law, we have no hesitation in setting aside the order of the Tribunal. 5. In the result, the order of the Tribunal is set aside and the matter is remitted back to the Tribunal to render a finding with reference to the levy of penalty under Section 11AC of the Central Excise Act, 1944.
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