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    <title>2012 (11) TMI 267 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that the appellant provided a false certificate regarding the export of goods, leading to fraudulent export benefit claims. While not granting a total waiver of the penalty, a partial waiver was allowed due to the appellant&#039;s financial hardship. The appellant was instructed to pay Rs.50,000 within eight weeks, with the remaining penalty waived upon compliance. Recovery of the penalty was suspended pending the appeal, with a compliance report due by 03.12.2012.</description>
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      <description>The Tribunal found that the appellant provided a false certificate regarding the export of goods, leading to fraudulent export benefit claims. While not granting a total waiver of the penalty, a partial waiver was allowed due to the appellant&#039;s financial hardship. The appellant was instructed to pay Rs.50,000 within eight weeks, with the remaining penalty waived upon compliance. Recovery of the penalty was suspended pending the appeal, with a compliance report due by 03.12.2012.</description>
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