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    <title>2017 (9) TMI 446 - CESTAT HYDERABAD</title>
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    <description>The Tribunal upheld the confiscation of capital goods, reduced the redemption fine to Rs. 2.00 lakhs, and set aside the penalty imposed under Rule 15(2) of Cenvat Credit Rules, 2004. The appellant&#039;s appeal was allowed regarding the penalty as the Tribunal found no intention to evade duty, a primary requirement for invoking Rule 15(2).</description>
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      <description>The Tribunal upheld the confiscation of capital goods, reduced the redemption fine to Rs. 2.00 lakhs, and set aside the penalty imposed under Rule 15(2) of Cenvat Credit Rules, 2004. The appellant&#039;s appeal was allowed regarding the penalty as the Tribunal found no intention to evade duty, a primary requirement for invoking Rule 15(2).</description>
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