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2015 (8) TMI 1362 - AT - Central ExciseImposition of penalty u/r 26 of Central Excise Rules, 2002 - bogus invoices issued in 2006 - Held that: - Such act has been made punishable by imposition of penalty under sub clause (2) of Rule 26 w.e.f. 1.03.2007 only. Admittedly during the period when the appellants issued the invoices the said provisions were not in existence. Needless to say that penalty cannot be imposed upon the appellants under a provision which was not in existence when the alleged act was not made punishable - appeal allowed - decided in favor of appellant.
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