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    <title>2013 (7) TMI 604 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal, confirming the duty element of Rs. 1,10,956/- related to the recovery from the insurance company for the damaged capacitor. However, the penalty imposed under Rule 15(2) of the Cenvat Credit Rules, 2004 was set aside as there was no intention to evade duty established. Interest was directed to be levied on the confirmed duty amount.</description>
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      <description>The Tribunal partially allowed the appeal, confirming the duty element of Rs. 1,10,956/- related to the recovery from the insurance company for the damaged capacitor. However, the penalty imposed under Rule 15(2) of the Cenvat Credit Rules, 2004 was set aside as there was no intention to evade duty established. Interest was directed to be levied on the confirmed duty amount.</description>
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