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2016 (8) TMI 115 - AT - Central ExciseLevy of penalty under Rule 25 of CER, 2002 – issuing invoices without accompanying the goods – whether penalties under Rule 25 of Central Excise Rules, 2002 read with section 11AC of the Central Excise Act, 1944 can be impose on the person who has not dealt with the excisable goods or not? – Held that:- appellant not dealt with the excisable goods at all. The penalties on the appellant under Rule 25 of the Central Excise rules, 2002 read with section 11AC of the Act are not warranted. - Appeal allowed. - Decided in favor of appellant.
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