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    <title>2017 (1) TMI 226 - CESTAT MUMBAI</title>
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    <description>The appeal in the case involving M/s Classic Bakers Pvt. Ltd. resulted in a partial success. The Commissioner (Appeals) dropped a portion of the demand due to discrepancies in the show-cause notice, which did not explicitly demand duty but sought appropriation of already paid amounts. However, the penalty under Rule 25 of the Central Excise Rules was upheld for contraventions related to non-payment of duty and overdrawal in PLA, despite the notice errors. The judgment recognized the demand inconsistencies but sustained the penalty for the established violations.</description>
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