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    <title>2007 (3) TMI 484 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that the appellant&#039;s non-payment of duty on cleared soap stock was based on a bona fide belief stemming from a previous Tribunal judgment. The appellant promptly paid the duty upon realization, showing no intent to evade payment. As a result, the Tribunal upheld the lower authorities&#039; decisions, confirming the legality of the orders and rejecting the revenue&#039;s appeal for penalty imposition.</description>
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      <description>The Tribunal held that the appellant&#039;s non-payment of duty on cleared soap stock was based on a bona fide belief stemming from a previous Tribunal judgment. The appellant promptly paid the duty upon realization, showing no intent to evade payment. As a result, the Tribunal upheld the lower authorities&#039; decisions, confirming the legality of the orders and rejecting the revenue&#039;s appeal for penalty imposition.</description>
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