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2013 (1) TMI 279 - HC - Central ExcisePenalty u/s 11AC - Penalty on directors - Rule 26 of the Central Excise Rules - Rule 26 of the Central Excise Rules is prima facie ultra vires of Section 11AC of the Central Excise Act, 1944 - It is well settled that no penalty can be levied save by authority of law. Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944
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