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2013 (7) TMI 528 - AT - Central ExcisePenalty under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1944 - Goods manufactured by the appellants in their capacity as a vendors and cleared to another unit for supply to defence are eligible for exemption or not - Held that:- In Sujan Industries vs. CCE, Mumbai: [2007 (8) TMI 531 - CESTAT, MUMBAI], a view had been taken by the Respondents in this case that the goods manufactured by the vendors and cleared to a unit specifying the notification for supply to defence was eligible for the exemption and on this basis Respondents has taken a view that appellant cannot be faulted for taking a view in their favour - On this ground, Penalty was set aside. Held that:- Since the period involved is prior to the date when issue regarding exemption was finally clarified and eligibility was decided and it was held that vendors are not eligible. Therefore, the penalty under Rule 25 read with Section 11AC is not levied – Decided against the Revenue.
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