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    <title>2017 (12) TMI 326 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside penalties imposed on the appellant for contraventions under the CENVAT Credit Rules due to timely full payment before the show cause notice. Emphasizing the importance of intent to evade payment of duty, the judgment highlighted the appellant&#039;s compliance with payment deadlines and interpretation of rules. The decision aligned with legal precedents and ruled in favor of the appellant, considering circumstances beyond their control.</description>
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      <description>The Tribunal set aside penalties imposed on the appellant for contraventions under the CENVAT Credit Rules due to timely full payment before the show cause notice. Emphasizing the importance of intent to evade payment of duty, the judgment highlighted the appellant&#039;s compliance with payment deadlines and interpretation of rules. The decision aligned with legal precedents and ruled in favor of the appellant, considering circumstances beyond their control.</description>
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