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2015 (5) TMI 243 - HC - Central ExciseExemption of the Central Excise - Notification No. 50/2003-C.E. dated 10.6.2003 - Penalty under Rule 26 of the Central Excise Rules, 2002 - Held that:- Petitioners are not guilty of issuing any excise duty invoice without delivery of the goods nor such invoice was used to take ineligible benefit under the Act or the Rules nor both the petitioners were found guilty in transporting, removing or depositing any excisable goods, which were liable to be confiscated. On the other hand, both the petitioners, raised the legal claim pursuant to the Notification No. 50/2003 C.E. dated 10.6.2003. Therefore, taking the legal ground, which subsequently found not to be available to the unit would not permit the invocation of Rule 26 of 2002 Rules. - Personal penalty imposed against both the petitioners is beyond the scope of Rule 26 - Decided in favour of assessee.
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