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    <title>2016 (9) TMI 1372 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 11AC read with Rule 25 of the Central Excise Rules, 2002. The decision was based on the appellant&#039;s compliance with duty payment before the show cause notice and the absence of intentional evasion or suppression of facts. The Tribunal emphasized the necessity of procedural adherence and lack of evidence supporting penalty imposition, ultimately allowing the appeal and overturning the penalty.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 11AC read with Rule 25 of the Central Excise Rules, 2002. The decision was based on the appellant&#039;s compliance with duty payment before the show cause notice and the absence of intentional evasion or suppression of facts. The Tribunal emphasized the necessity of procedural adherence and lack of evidence supporting penalty imposition, ultimately allowing the appeal and overturning the penalty.</description>
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      <pubDate>Tue, 27 Sep 2016 00:00:00 +0530</pubDate>
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