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    <title>2018 (6) TMI 775 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal set aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002, as there was no evidence of malafide intent on the part of the appellant. The tribunal found that the penalty was unjustified solely based on procedural non-compliance and in the absence of any fraudulent activities. The appeal was allowed, providing consequential relief to the appellants.</description>
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      <description>The appellate tribunal set aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002, as there was no evidence of malafide intent on the part of the appellant. The tribunal found that the penalty was unjustified solely based on procedural non-compliance and in the absence of any fraudulent activities. The appeal was allowed, providing consequential relief to the appellants.</description>
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