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    <title>2009 (12) TMI 833 - CESTAT MUMBAI</title>
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    <description>The judgment granted the waiver of pre-deposit and stay of recovery concerning the penalty imposed on the assessee under Rule 8(3A) of the Central Excise Rules, 2002. The decision was based on the interpretation of penalty provisions under Section 11AC of the Central Excise Act and Rule 8(3A), highlighting the absence of a valid ground for imposing a penalty under Rule 8(3A) due to the actions of the adjudicating authority.</description>
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      <description>The judgment granted the waiver of pre-deposit and stay of recovery concerning the penalty imposed on the assessee under Rule 8(3A) of the Central Excise Rules, 2002. The decision was based on the interpretation of penalty provisions under Section 11AC of the Central Excise Act and Rule 8(3A), highlighting the absence of a valid ground for imposing a penalty under Rule 8(3A) due to the actions of the adjudicating authority.</description>
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