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2017 (11) TMI 1678 - AT - Central ExcisePenalty u/r 25 of the Central Excise Rules, 2002 - default in terms of Rule 8 of Central Excise Rules, 2002 was made good subsequently - Held that:- The provisions of Rule 8 (3A) of Central Excise Rules, 2002, has been the subject matter of litigation before various Higher Appellate Forum - no malafide can be attributed to the assessee, so as to invoke the penal provisions against them. Penalty not imposable - appeal allowed - decided in favor of appellant.
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