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    <title>2019 (2) TMI 204 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the penalties imposed under Rule 25 and Rule 27 of Central Excise Rules, 2002, due to the lack of evidence of intentional evasion by the appellants and their financial difficulties causing delayed payment of Cess. The appeal was partially allowed with consequential reliefs, modifying the original decision.</description>
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