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    <title>2007 (3) TMI 612 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the penalty under Rule 27 but reduced it to Rs. 10,000, setting aside the penalty under Section 11AC due to the immediate duty payment upon detection of shortages and the lack of evidence of wilful removal. The appeal was rejected based on the facts and circumstances of the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122538</link>
      <description>The Tribunal upheld the penalty under Rule 27 but reduced it to Rs. 10,000, setting aside the penalty under Section 11AC due to the immediate duty payment upon detection of shortages and the lack of evidence of wilful removal. The appeal was rejected based on the facts and circumstances of the case.</description>
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