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    <title>2013 (6) TMI 442 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the penalty imposed under Rule 15(2) of the CENVAT Credit Rules, 2004, and directed the appellant to pay a reduced penalty of Rs. 2,000 within 30 days, invoking Rule 15(3) instead. The decision emphasized aligning penalties with specific rule provisions and ensuring accurate legal interpretation in penalty determinations for CENVAT credit violations.</description>
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      <description>The Tribunal set aside the penalty imposed under Rule 15(2) of the CENVAT Credit Rules, 2004, and directed the appellant to pay a reduced penalty of Rs. 2,000 within 30 days, invoking Rule 15(3) instead. The decision emphasized aligning penalties with specific rule provisions and ensuring accurate legal interpretation in penalty determinations for CENVAT credit violations.</description>
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