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    <title>2023 (5) TMI 329 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s order confirming central excise duty demand, recovery of interest, and imposition of penalty under Rule 25(1)(d) of the Central Excise Rules, 2002. The appeal filed by Revenue challenging the penalty imposed under Section 11AC of the Central Excise Act, 1944 was dismissed. The Tribunal found no merit in the challenge as the company had already paid the duty and interest before the show cause notice. The decision was based on the lack of grounds for altering the penalty imposed, leading to the dismissal of Revenue&#039;s appeal.</description>
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    <pubDate>Thu, 16 Mar 2023 00:00:00 +0530</pubDate>
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      <title>2023 (5) TMI 329 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=437522</link>
      <description>The Tribunal upheld the Commissioner&#039;s order confirming central excise duty demand, recovery of interest, and imposition of penalty under Rule 25(1)(d) of the Central Excise Rules, 2002. The appeal filed by Revenue challenging the penalty imposed under Section 11AC of the Central Excise Act, 1944 was dismissed. The Tribunal found no merit in the challenge as the company had already paid the duty and interest before the show cause notice. The decision was based on the lack of grounds for altering the penalty imposed, leading to the dismissal of Revenue&#039;s appeal.</description>
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      <pubDate>Thu, 16 Mar 2023 00:00:00 +0530</pubDate>
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