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    <title>2019 (3) TMI 104 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal set aside the penalty imposed on the appellant for alleged availing of ineligible credits, emphasizing the lack of evidence proving deliberate suppression to evade duty payment. The Tribunal found the appellant&#039;s actions in promptly rectifying irregular credits and disclosing relevant information in records and returns as indicative of good faith, leading to a favorable decision in the appellant&#039;s favor.</description>
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      <description>The Appellate Tribunal set aside the penalty imposed on the appellant for alleged availing of ineligible credits, emphasizing the lack of evidence proving deliberate suppression to evade duty payment. The Tribunal found the appellant&#039;s actions in promptly rectifying irregular credits and disclosing relevant information in records and returns as indicative of good faith, leading to a favorable decision in the appellant&#039;s favor.</description>
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