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    <title>2014 (9) TMI 70 - CESTAT  MUMBAI</title>
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    <description>The Tribunal granted relief to the appellant by waiving the penalty imposed under Rule 26 of the Central Excise Rules, 2002. The Tribunal found that the imposition of the penalty was not sustainable as there was no proposal or finding indicating that the goods were liable for confiscation. Therefore, the recovery of the penalty was stayed during the appeal process, providing the appellant with a favorable outcome against the penalty for suppression of production and clandestine removal.</description>
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      <description>The Tribunal granted relief to the appellant by waiving the penalty imposed under Rule 26 of the Central Excise Rules, 2002. The Tribunal found that the imposition of the penalty was not sustainable as there was no proposal or finding indicating that the goods were liable for confiscation. Therefore, the recovery of the penalty was stayed during the appeal process, providing the appellant with a favorable outcome against the penalty for suppression of production and clandestine removal.</description>
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