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    <title>2015 (11) TMI 40 - CESTAT NEW DELHI</title>
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    <description>The judgment set aside the penalty imposed on the appellant firm and reduced the redemption fine, emphasizing the lack of evidence establishing the appellant&#039;s active participation in duty evasion. The penalties were deemed unsustainable, leading to modifications in the impugned order to alleviate the financial burden on the appellant. The appeal was partly allowed by setting aside the penalty on the appellant firm and reducing the redemption fine, emphasizing the importance of concrete evidence and legal standards in imposing penalties related to duty evasion for fairness and accountability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267231</link>
      <description>The judgment set aside the penalty imposed on the appellant firm and reduced the redemption fine, emphasizing the lack of evidence establishing the appellant&#039;s active participation in duty evasion. The penalties were deemed unsustainable, leading to modifications in the impugned order to alleviate the financial burden on the appellant. The appeal was partly allowed by setting aside the penalty on the appellant firm and reducing the redemption fine, emphasizing the importance of concrete evidence and legal standards in imposing penalties related to duty evasion for fairness and accountability.</description>
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