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    <title>2012 (10) TMI 931 - CESTAT BANGALORE</title>
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    <description>The judgment dismissed the Department&#039;s appeal, upholding the reduction of penalty based on the respondent&#039;s timely payment of 25% of the penalty within 30 days as required by Section 11AC of the Central Excise Act. The appellate authority failed to consider this evidence, leading to the appeal dismissal and emphasizing compliance with penalty payment provisions.</description>
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      <description>The judgment dismissed the Department&#039;s appeal, upholding the reduction of penalty based on the respondent&#039;s timely payment of 25% of the penalty within 30 days as required by Section 11AC of the Central Excise Act. The appellate authority failed to consider this evidence, leading to the appeal dismissal and emphasizing compliance with penalty payment provisions.</description>
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