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    <description>The Tribunal allowed the appeal filed by the Appellant to set aside the penalty imposed under Rule 15(4) of CENVAT Credit Rules 2004. The Tribunal found that the penalty was not justified due to the Appellant&#039;s reasonable belief in the admissibility of the credit based on earlier rulings, including the Larger Bench decision of the Tribunal of Bangalore.</description>
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      <description>The Tribunal allowed the appeal filed by the Appellant to set aside the penalty imposed under Rule 15(4) of CENVAT Credit Rules 2004. The Tribunal found that the penalty was not justified due to the Appellant&#039;s reasonable belief in the admissibility of the credit based on earlier rulings, including the Larger Bench decision of the Tribunal of Bangalore.</description>
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