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    <title>2018 (11) TMI 457 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order by the Commissioner (Appeals) and allowing the appeal. The appellant, a manufacturer of packaging films, had penalties dropped under Rule 15 of CENVAT Credit Rules and 27 of Central Excise Rules 2002. The Tribunal found the appellant had rectified mistakes promptly, paid duty after crossing exemption limits, maintained proper records, cooperated with authorities, and that the Department&#039;s claims were unsustainable.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order by the Commissioner (Appeals) and allowing the appeal. The appellant, a manufacturer of packaging films, had penalties dropped under Rule 15 of CENVAT Credit Rules and 27 of Central Excise Rules 2002. The Tribunal found the appellant had rectified mistakes promptly, paid duty after crossing exemption limits, maintained proper records, cooperated with authorities, and that the Department&#039;s claims were unsustainable.</description>
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