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    <title>2007 (3) TMI 549 - CESTAT, MUMBAI</title>
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    <description>The penalty imposed on the appellant under Rule 25 of the Central Excise Rules, 2002, was set aside. The appellate authority found the penalty unjustified due to procedural irregularities and lack of clear opportunity for the appellant to address the penalty imposition. The decision focused solely on the penalty issue, refraining from commenting on other aspects of the orders. The judgment concluded in favor of the appellant by setting aside the penalty.</description>
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      <description>The penalty imposed on the appellant under Rule 25 of the Central Excise Rules, 2002, was set aside. The appellate authority found the penalty unjustified due to procedural irregularities and lack of clear opportunity for the appellant to address the penalty imposition. The decision focused solely on the penalty issue, refraining from commenting on other aspects of the orders. The judgment concluded in favor of the appellant by setting aside the penalty.</description>
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