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    <title>2015 (9) TMI 1442 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding no justification for imposing penalties under the Cenvat Credit Rules and the Central Excise Act. The appellant&#039;s prompt rectification of irregular Cenvat credit and payment of interest before receiving the show cause notice led to the application of Section 11A(2B) of the Central Excise Act, resulting in the non-imposition of penalties.</description>
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