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2016 (7) TMI 550 - AT - Central ExcisePenalty under Rule 26 of the Central Excise Rules, 2002 - non mention of dimensions of goods supplied - Held that:- The adjudicating authority has imposed penalty of ₹ 1,00,000/- on the appellant. The lower authorities have come to a conclusion that appellant have not mentioned any dimensions of goods supplied hence there was malafide intentions. As find that there may be no malafide intentions but may be due to some genuine reason on the part of the appellant, improper dimensions may have been mentioned on the invoices. This would not mean that the penalty needs to be set aside as there is contravention of rules. While upholding the penalty on the appellant reduce the penalty from ₹ 1,00,000/- to ₹ 50,000/- and dispose of the appeal as indicated herein above.
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