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    <title>2022 (7) TMI 980 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the penalty imposed under Rule 26 of the Central Excise Rules, 2002, dismissing the appeal due to the appellant&#039;s failure to provide substantial evidence or effectively challenge the Revenue&#039;s findings. The appellant&#039;s inadequate response and lack of supporting material led to the affirmation of the penalty in the impugned order, emphasizing the importance of addressing doubts raised during investigations and presenting relevant documents for defense. The appeal was consequently dismissed, affirming the penalty upheld by the lower authorities.</description>
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      <description>The Tribunal upheld the penalty imposed under Rule 26 of the Central Excise Rules, 2002, dismissing the appeal due to the appellant&#039;s failure to provide substantial evidence or effectively challenge the Revenue&#039;s findings. The appellant&#039;s inadequate response and lack of supporting material led to the affirmation of the penalty in the impugned order, emphasizing the importance of addressing doubts raised during investigations and presenting relevant documents for defense. The appeal was consequently dismissed, affirming the penalty upheld by the lower authorities.</description>
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