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    <description>The Tribunal set aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002, citing legal precedents and the unsettled nature of Rule 8 (3A)&#039;s validity. The Tribunal found no malafide intent on the part of the assessee and ruled in favor of the appellant, emphasizing the complexity of the legal issues involved and the careful consideration given to relevant provisions and judicial decisions.</description>
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      <description>The Tribunal set aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002, citing legal precedents and the unsettled nature of Rule 8 (3A)&#039;s validity. The Tribunal found no malafide intent on the part of the assessee and ruled in favor of the appellant, emphasizing the complexity of the legal issues involved and the careful consideration given to relevant provisions and judicial decisions.</description>
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