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    <title>2019 (6) TMI 794 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the penalty under Section 78 of the Finance Act, 1994 was not applicable as the appellant had already reversed the Cenvat credit and paid the interest, showing no intent to evade duty. The impugned order was set aside, and the appeal was allowed.</description>
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      <description>The Tribunal held that the penalty under Section 78 of the Finance Act, 1994 was not applicable as the appellant had already reversed the Cenvat credit and paid the interest, showing no intent to evade duty. The impugned order was set aside, and the appeal was allowed.</description>
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