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    <title>2011 (4) TMI 907 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the penalty imposed under Rule 13 of the Cenvat Credit Rules, 2002, due to the absence of a specific clause in the show-cause notice regarding the contravention. Citing the Amrit Foods case, the Tribunal concluded that penalties require explicit mention of the contravention clause in the notice. As such, the appeal was allowed, and the impugned penalty order was overturned, granting relief to the appellants.</description>
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      <description>The Tribunal set aside the penalty imposed under Rule 13 of the Cenvat Credit Rules, 2002, due to the absence of a specific clause in the show-cause notice regarding the contravention. Citing the Amrit Foods case, the Tribunal concluded that penalties require explicit mention of the contravention clause in the notice. As such, the appeal was allowed, and the impugned penalty order was overturned, granting relief to the appellants.</description>
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