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    <title>2009 (6) TMI 723 - CESTAT, MUMBAI</title>
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    <description>The appeal was dismissed, affirming the lower appellate authority&#039;s decision to vacate the penalty imposed on the assessee under Rule 15 of the CENVAT Credit Rules, 2004. The judgment highlighted the absence of mandatory penalty imposition provisions in the current circumstances, considering the ongoing legal challenges and the Supreme Court&#039;s dismissal of the assessee&#039;s SLP in April 2008.</description>
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      <description>The appeal was dismissed, affirming the lower appellate authority&#039;s decision to vacate the penalty imposed on the assessee under Rule 15 of the CENVAT Credit Rules, 2004. The judgment highlighted the absence of mandatory penalty imposition provisions in the current circumstances, considering the ongoing legal challenges and the Supreme Court&#039;s dismissal of the assessee&#039;s SLP in April 2008.</description>
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