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    <title>2015 (6) TMI 1082 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002. The appellant had paid the duty liability before the show cause notice was issued, and there was no evidence of intent to evade duty. The Tribunal found the penalty unjustified and held that the imposition was not legal, ultimately allowing the appeal in favor of the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002. The appellant had paid the duty liability before the show cause notice was issued, and there was no evidence of intent to evade duty. The Tribunal found the penalty unjustified and held that the imposition was not legal, ultimately allowing the appeal in favor of the appellant.</description>
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