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    <title>2017 (9) TMI 1426 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant by reducing the penalty to 25% as per Section 11 AC of the Central Excise Act, 1944. The Tribunal found that the appellant was not informed of the option to pay the reduced penalty by the authorities, leading to the modification of the order to reduce the penalty without affecting the duty or interest amounts.</description>
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      <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant by reducing the penalty to 25% as per Section 11 AC of the Central Excise Act, 1944. The Tribunal found that the appellant was not informed of the option to pay the reduced penalty by the authorities, leading to the modification of the order to reduce the penalty without affecting the duty or interest amounts.</description>
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