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2014 (2) TMI 819 - AT - Central ExciseSetting aside of penalty under Rule 209A of Central Excise Rules, 1994 for non confiscation of goods - demand of duty with interest and penalty was confirmed earlier - Held that:- nowhere in the show-cause notice nor in the adjudication order, proposal for confiscation of the impugned goods has been made. Without any proposal for confiscation, penalty under Rule 209A of the Central Excise Rules, 1944 is not imposable. - order of penalty set aside - Decided in favor of assessee.
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