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    <title>2015 (8) TMI 1402 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside penalties imposed on the appellants for short payment of duty on cement, as authorities did not prove fraudulent intent and duty with interest was paid before show cause notices. The judgment stressed the need for concrete evidence to establish intent to evade duty payment and emphasized judicious imposition of penalties when duty errors are promptly rectified.</description>
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      <description>The Tribunal set aside penalties imposed on the appellants for short payment of duty on cement, as authorities did not prove fraudulent intent and duty with interest was paid before show cause notices. The judgment stressed the need for concrete evidence to establish intent to evade duty payment and emphasized judicious imposition of penalties when duty errors are promptly rectified.</description>
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