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2017 (5) TMI 1333 - AT - Central ExcisePenalty - Benefit of N/N. 32/99-CE dated 08.07.1999 - CENVAT credit - mis-declaration of place of removal of goods - Held that: - Sub-rule (2) of Rule 26 was inserted by Notification No.08/2007-CE(T) dated 01.03.2007 whereas the clearances involved are for the period from 11.06.2003 to 31.05.2005 and the provisions of said Sub-rule (2) which come into operation on 01.03.2007 were not applicable to the clearances made before 01.03.2007 - penalty not sustainable - appeal allowed - decided in favor of appellant.
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