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    <title>2022 (6) TMI 773 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed, and the penalty imposed under Rule 26 of the Central Excise Rules was set aside. The Tribunal found insufficient evidence to support the allegations, especially in comparison to a similar case where the penalty was overturned. The appellant&#039;s settlement of tax dues under the SVLDR Scheme for the same period further supported the decision to set aside the penalty in the interest of justice.</description>
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      <description>The appeal was allowed, and the penalty imposed under Rule 26 of the Central Excise Rules was set aside. The Tribunal found insufficient evidence to support the allegations, especially in comparison to a similar case where the penalty was overturned. The appellant&#039;s settlement of tax dues under the SVLDR Scheme for the same period further supported the decision to set aside the penalty in the interest of justice.</description>
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