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    <title>2019 (1) TMI 1377 - CESTAT MUMBAI</title>
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    <description>The Tribunal found the appellant in contravention of Central Excise Rules but determined that Section 11AC penalties did not apply due to lack of intent to evade duty. The penalty was reduced to Rs. 5,00,000/-, dismissing the Revenue&#039;s appeal and partially allowing the appellant&#039;s appeal for penalty reduction.</description>
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      <description>The Tribunal found the appellant in contravention of Central Excise Rules but determined that Section 11AC penalties did not apply due to lack of intent to evade duty. The penalty was reduced to Rs. 5,00,000/-, dismissing the Revenue&#039;s appeal and partially allowing the appellant&#039;s appeal for penalty reduction.</description>
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