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2016 (11) TMI 916 - AT - Central ExciseImposition of penalty u/r 26 of the Central Excise Rules, 2002 - excess duty has been passed on manufacturer/buyer to avail excess Cenvat credit - Held that: - The appellant has passed the Cenvat credit of the duty which they have paid to the manufacturer supplier and the appellant was under bona fide belief, that whatever duty, they have paid is the correct duty. In that circumstances, penalty under Rule 26 of the Central Excise Rules, 2002 is not imposable to the appellant, therefore, I set aside the impugned imposition of penalty on the appellant under Rule 26 of the Central Excise Rules, 2002 - appeal allowed.
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