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    <title>2016 (8) TMI 238 - CESTAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 25 for delayed excise duty payment. The judgment emphasized the legality of utilizing Cenvat credit during the default period and highlighted the importance of legal precedents in determining the applicability of penalties in excise duty cases.</description>
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