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    <title>2016 (2) TMI 960 - CESTAT CHANDIGARH</title>
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    <description>The appeal was filed against the imposition of a penalty under Rule 25 read with Section 11AC of the Central Excise Act, 1944. The Commissioner (Appeals) noted that no duty was demanded, and there was no evidence of mala fide intention. The allegations in the show cause notice were considered technical, and the penalty imposed on the appellant was reduced. As there was no requirement for penalty imposition based on the findings, the impugned order imposing the penalty was set aside, and the appeal was allowed.</description>
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      <title>2016 (2) TMI 960 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=188063</link>
      <description>The appeal was filed against the imposition of a penalty under Rule 25 read with Section 11AC of the Central Excise Act, 1944. The Commissioner (Appeals) noted that no duty was demanded, and there was no evidence of mala fide intention. The allegations in the show cause notice were considered technical, and the penalty imposed on the appellant was reduced. As there was no requirement for penalty imposition based on the findings, the impugned order imposing the penalty was set aside, and the appeal was allowed.</description>
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      <pubDate>Mon, 01 Feb 2016 00:00:00 +0530</pubDate>
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