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    <title>2009 (5) TMI 628 - CESTAT, NEW DELHI</title>
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    <description>The Revenue appealed against the Commissioner (Appeals) decision setting aside the penalty imposed under Section 11AC of the Central Excise Act. The case involved a shortage of raw materials with central excise duty detected during a visit to the respondent&#039;s factory. The lack of reasons for the shortage led to the penalty imposition being deemed unwarranted. The appeal was rejected, affirming the Commissioner (Appeals) decision.</description>
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      <title>2009 (5) TMI 628 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=125168</link>
      <description>The Revenue appealed against the Commissioner (Appeals) decision setting aside the penalty imposed under Section 11AC of the Central Excise Act. The case involved a shortage of raw materials with central excise duty detected during a visit to the respondent&#039;s factory. The lack of reasons for the shortage led to the penalty imposition being deemed unwarranted. The appeal was rejected, affirming the Commissioner (Appeals) decision.</description>
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      <pubDate>Fri, 01 May 2009 00:00:00 +0530</pubDate>
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