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2015 (5) TMI 985 - AT - Central ExciseLevy of penalty under Rule 26 on the ground that appellants have issued invoices to the traders without actually supplying the goods - Held that:- In the same investigation, the penalty on the co-noticee have been reduced by this Tribunal therefore, it cannot be said that in this case penalty cannot be reduced, therefore, following the precedent decision, in the case of Adhunik Steel Ltd. and M/s. Tata Steel [2015 (12) TMI 1053 - CESTAT NEW DELHI], the penalty on the appellant is reduced - Decided partly in favor of appellants.
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