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2006 (1) TMI 364 - AT - Central ExciseExtract: .......The learned Counsel submits that there was no proposal in the Show Cause Notice for confiscation of goods and hence, penalty is not leviable. This point is also a well taken point and I clarify that penalty under Rule 26 of C.E. Rules is not leviable even on this ground. ROM is disposed of on the above terms. (Pronounced and dictated in open Court)
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