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    <title>2015 (10) TMI 1211 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal and set aside the penalty of Rs. 25 Lakhs imposed on the appellant under Rule 25(1) of the Central Excise Rules, 2002. The Tribunal held that since the duty amount along with interest was paid before the show cause notice, and certain provisions of Rule 8(3A) were declared unconstitutional by the High Court, imposing a penalty for duty payment through a CENVAT credit account was unjustified.</description>
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      <description>The Tribunal allowed the appeal and set aside the penalty of Rs. 25 Lakhs imposed on the appellant under Rule 25(1) of the Central Excise Rules, 2002. The Tribunal held that since the duty amount along with interest was paid before the show cause notice, and certain provisions of Rule 8(3A) were declared unconstitutional by the High Court, imposing a penalty for duty payment through a CENVAT credit account was unjustified.</description>
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