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    <title>2011 (1) TMI 1329 - CESTAT BANGALORE</title>
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    <description>The Tribunal dismissed Revenue&#039;s appeal, affirming the Commissioner (Appeals) decision. The respondent&#039;s correct use of Cenvat credit during default months led to duty demand cancellation but penalty imposition. Relying on precedents, the Tribunal upheld the penalty, emphasizing adherence to legal principles. The judgment underscores the significance of following established legal interpretations in duty default cases.</description>
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      <description>The Tribunal dismissed Revenue&#039;s appeal, affirming the Commissioner (Appeals) decision. The respondent&#039;s correct use of Cenvat credit during default months led to duty demand cancellation but penalty imposition. Relying on precedents, the Tribunal upheld the penalty, emphasizing adherence to legal principles. The judgment underscores the significance of following established legal interpretations in duty default cases.</description>
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