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    <title>2009 (10) TMI 300 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that no penalty was imposable on the appellant under Rule 25 of the Central Excise Rules, 2002, or Rule 15 of the Cenvat Credit Rules, 2004, as there was no intention to evade duty. The appeal by the appellant was allowed, and the Revenue&#039;s appeal was dismissed, emphasizing the absence of intent to evade duty in the circumstances of the case.</description>
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      <description>The Tribunal held that no penalty was imposable on the appellant under Rule 25 of the Central Excise Rules, 2002, or Rule 15 of the Cenvat Credit Rules, 2004, as there was no intention to evade duty. The appeal by the appellant was allowed, and the Revenue&#039;s appeal was dismissed, emphasizing the absence of intent to evade duty in the circumstances of the case.</description>
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