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    <title>2018 (1) TMI 471 - CESTAT MUMBAI</title>
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    <description>The penalties imposed on the appellants under Rule 25(1)(d) and Rule 26(2) of the Central Excise Rules, 2002 were set aside, and the appeals were allowed. The Member (Judicial) found that no investigation was conducted against the appellants, and the evidence presented was insufficient to establish charges. The judgment emphasized the importance of proper investigation and evidence before penalizing individuals, highlighting the necessity of due process and a solid basis for holding parties accountable for alleged violations.</description>
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