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    <title>2013 (9) TMI 502 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the imposition of penalty under section 11AC of the Central Excise Act on the appellant for repeatedly availing excess credit on multiple occasions and utilizing it for duty payment, despite the appellant&#039;s argument of a bona fide error and lack of intention to evade duty payment. The appeals were dismissed, confirming the demand for duty along with interest and the penalty.</description>
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      <title>2013 (9) TMI 502 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=237070</link>
      <description>The Tribunal upheld the imposition of penalty under section 11AC of the Central Excise Act on the appellant for repeatedly availing excess credit on multiple occasions and utilizing it for duty payment, despite the appellant&#039;s argument of a bona fide error and lack of intention to evade duty payment. The appeals were dismissed, confirming the demand for duty along with interest and the penalty.</description>
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