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    <title>2019 (2) TMI 1480 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the validity of the show-cause notice issued by the Additional Commissioner, confirmed the imposition of penalty under Section 11AC of the Central Excise Act due to intentional evasion of duty, and modified the penalty to allow the appellant to pay 25% of the amount. The issue of eligibility for CENVAT Credit on supplementary invoices was remanded to the adjudicating authority for further consideration. Both appeals were disposed of accordingly.</description>
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      <description>The Tribunal upheld the validity of the show-cause notice issued by the Additional Commissioner, confirmed the imposition of penalty under Section 11AC of the Central Excise Act due to intentional evasion of duty, and modified the penalty to allow the appellant to pay 25% of the amount. The issue of eligibility for CENVAT Credit on supplementary invoices was remanded to the adjudicating authority for further consideration. Both appeals were disposed of accordingly.</description>
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