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2009 (11) TMI 720 - CESTAT NEW DELHIExtract: .......y provisions of Central Excise Rules with intention to evade the payment of duty more so when entire Cenvat credit demand had been set aside by the Commissioner (Appeals). In view of this, I hold that the penalty on the appellant under Rule 25(1) is not sustainable and the same is set aside. The appeal is allowed. (Order dictated in the open Court)
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