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2017 (4) TMI 1298 - AT - Central ExcisePenalty u/r 25/26 of the CER, 2002 - inadmissible CENVAT credit - no manufacture taking place - Held that: - During the intervening period, there was no provision to impose the penalty on the respondent under Rule 25/26 of the Central Excise Rules, 2002. As it is an admitted position that respondent has never dealt with the goods - appeal dismissed - decided against Revenue.
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