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2015 (10) TMI 1230 - AT - Central ExciseImposition of penalties - Rule 26 of the Central Excise Rules, 2004 - improper credit on the CVD paid on inputs at the time of import - Held that:- In view of the settled proposition of law [2013 (12) TMI 749 - CESTAT NEW DELHI] for taking improper CENVAT credit on imported goods no penalty can be imposed upon individually under Rule 26 of the Central Excise Rules, 2002. - Decided in favour of assessee.
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