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    <description>The Tribunal declined to interfere with the order refusing penalty under the Central Excise Rules, 1944 and recovery through the B-17 bond because the impugned order had already been upheld by the jurisdictional High Court and the Supreme Court. In view of those binding judicial pronouncements, the Department&#039;s appeal was rejected and the adjudicating authority&#039;s order was maintained.</description>
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      <description>The Tribunal declined to interfere with the order refusing penalty under the Central Excise Rules, 1944 and recovery through the B-17 bond because the impugned order had already been upheld by the jurisdictional High Court and the Supreme Court. In view of those binding judicial pronouncements, the Department&#039;s appeal was rejected and the adjudicating authority&#039;s order was maintained.</description>
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