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2018 (3) TMI 980 - AT - Central ExciseReduction of penalty u/r 25 of CER, 2002 - intent to evade duty not present - Held that: - the duty has been paid by the respondent along with interest and there was no intention to evade duty and therefore, the imposition of penalty under Rule 25 is not warranted. Penalty u/r 27 - Held that: - there is no infirmity in imposing the penalty under Rule 27 which is a general penalty for committing violation of a Rule - penalty upheld. Appeal allowed in part.
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