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    <title>2009 (7) TMI 1048 - CESTAT KOLKATA</title>
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    <description>The court set aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, in a case where the appellants had cleared goods using a Notification benefit, as reflected in their returns, without intent to evade duty payment. The court found no suppression, misstatement, or fraud, leading to the penalty being overturned, and the appeal was allowed.</description>
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      <description>The court set aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, in a case where the appellants had cleared goods using a Notification benefit, as reflected in their returns, without intent to evade duty payment. The court found no suppression, misstatement, or fraud, leading to the penalty being overturned, and the appeal was allowed.</description>
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