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    <title>2024 (6) TMI 754 - CESTAT BANGALORE</title>
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    <description>The CESTAT Bangalore allowed the appeal, setting aside the personal penalty imposed on the appellant under Rule 26(1) of the Central Excise Rules, 2002. The Tribunal determined that there was insufficient evidence linking the appellant to the alleged non-accounting and clearance of goods without duty payment. Consequently, the penalty was deemed unsustainable, and the appellant was granted consequential relief.</description>
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      <description>The CESTAT Bangalore allowed the appeal, setting aside the personal penalty imposed on the appellant under Rule 26(1) of the Central Excise Rules, 2002. The Tribunal determined that there was insufficient evidence linking the appellant to the alleged non-accounting and clearance of goods without duty payment. Consequently, the penalty was deemed unsustainable, and the appellant was granted consequential relief.</description>
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