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2016 (8) TMI 1399 - AT - Central ExcisePenalty u/r 26 of Central Excise Rules, 2002 - Held that:- The impugned order has ordered penalty only for the reason that he has signed the declaration. In our opinion, such action by itself is not sufficient and mens rea has to be established for imposing penalty - penalty not warranted - appeal allowed - decided in favor of appellant.
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