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    <title>2017 (1) TMI 1538 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by the Director, setting aside the order imposing a personal penalty on him for inadvertent Cenvat credit taken by the company. The Director&#039;s lack of awareness of the violation, coupled with the reversal of the amount upon discovery, rendered the penalty unjust under Rule 26 of the Central Excise Rules, 2002. Consequently, the Final Order was rectified to reflect this decision, and both miscellaneous applications by the appellant were granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=198847</link>
      <description>The Tribunal allowed the appeal by the Director, setting aside the order imposing a personal penalty on him for inadvertent Cenvat credit taken by the company. The Director&#039;s lack of awareness of the violation, coupled with the reversal of the amount upon discovery, rendered the penalty unjust under Rule 26 of the Central Excise Rules, 2002. Consequently, the Final Order was rectified to reflect this decision, and both miscellaneous applications by the appellant were granted.</description>
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