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    <title>2011 (3) TMI 1532 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal deleted penalty under Rule 209A of the Central Excise Rules, 1944 after finding on the evidence that no basis existed for imposing it. The High Court found that the challenge did not displace those factual findings and no substantial question of law arose from the Tribunal&#039;s order under Section 35G of the Central Excise Act, 1944. As a result, the deletion of penalty was left undisturbed and the appeal failed.</description>
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      <description>The Tribunal deleted penalty under Rule 209A of the Central Excise Rules, 1944 after finding on the evidence that no basis existed for imposing it. The High Court found that the challenge did not displace those factual findings and no substantial question of law arose from the Tribunal&#039;s order under Section 35G of the Central Excise Act, 1944. As a result, the deletion of penalty was left undisturbed and the appeal failed.</description>
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