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    <title>2009 (6) TMI 778 - CESTAT, MUMBAI</title>
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    <description>The appeal by the Revenue against the setting aside of a penalty imposed on the respondent for clearing goods under exemption meant for international competitive bidding mega power projects was dismissed. The Commissioner (Appeals) found the appellant acted bona fide based on customer advice, and the penalty was deemed unwarranted as the exemption condition was not fulfilled. The Tribunal concluded there was no evidence of intent to evade duty by the respondent, leading to the dismissal of the appeal and the case being disposed of accordingly.</description>
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      <description>The appeal by the Revenue against the setting aside of a penalty imposed on the respondent for clearing goods under exemption meant for international competitive bidding mega power projects was dismissed. The Commissioner (Appeals) found the appellant acted bona fide based on customer advice, and the penalty was deemed unwarranted as the exemption condition was not fulfilled. The Tribunal concluded there was no evidence of intent to evade duty by the respondent, leading to the dismissal of the appeal and the case being disposed of accordingly.</description>
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