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    <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the decision of the Commissioner (Appeals) to impose a personal penalty and duty on &quot;waste and rejects&quot; cleared by the respondent. The Tribunal rejected the Revenue&#039;s appeal, emphasizing the correct interpretation of the law, the payment of duty by the respondent, and the absence of malafide intent. The penalty imposed by the Commissioner was deemed appropriate given the circumstances.</description>
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      <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the decision of the Commissioner (Appeals) to impose a personal penalty and duty on &quot;waste and rejects&quot; cleared by the respondent. The Tribunal rejected the Revenue&#039;s appeal, emphasizing the correct interpretation of the law, the payment of duty by the respondent, and the absence of malafide intent. The penalty imposed by the Commissioner was deemed appropriate given the circumstances.</description>
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