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2016 (6) TMI 355 - HC - Central ExciseImposition of penalty - Rule 26 of the Central Excise Rules, 2002 - Benefit of Notification No.08/2003-CE dated 1 March 2003 - Held that:- the order was assailed by the Department in Central Excise Appeal, Commissioner of Central Excise, Agra Vs. M/s Capston Rubber (India), which has been dismissed by us by order of date. Thus, no penalty could have been imposed upon a partner of M/s Capston Rubber (India). - Decided against the revenue
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