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    <title>2015 (9) TMI 346 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the appeal, affirming the cancellation of the penalty amount of 32,544/- by the Tribunal. The judgment emphasized the importance of establishing fraudulent intent or suppression of facts before imposing penalties, especially when duty payments are made prior to the issuance of show cause notices.</description>
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      <description>The High Court dismissed the appeal, affirming the cancellation of the penalty amount of 32,544/- by the Tribunal. The judgment emphasized the importance of establishing fraudulent intent or suppression of facts before imposing penalties, especially when duty payments are made prior to the issuance of show cause notices.</description>
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