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2016 (3) TMI 1160 - AT - Central ExciseConfiscation - Penalty - Rules 25 and 26 of the CER, 2002 - Held that: - I find that in this case the goods which were found without cover on invoice/challans during the investigation have been exported and on verification report has obtained from the Revenue which also certified that goods in question were ultimately exported. Further, I find that there was no mala fide intention of the appellant to defraud the revenue. As there was no mala fide intention of the appellant and the goods are not liable for confiscation, therefore, penalty on both the appellants under Rules 25 and 26 are not imposable - Appeal disposed of.
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