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2017 (6) TMI 261 - CESTAT KOLKATAPenalty u/r 25 of CER, 2002 - It has been alleged that the Respondent violated the provisions of Rule 12 of Rules 2002 read with Chapter 70 of CETA, 1985, in as much as they have shown unit quantity in pieces and sets instead of Kgs. in their monthly ER-1 Returns - Held that: - CBEC by Ministry of Finance (D.R.) letter F.No. 4/7/2005-CX-I dated-31/03/2005 clarified that the standard units of quantity mentioned in the Central Excise tariff have not been made mandatory - penalty set aside - appeal dismissed - decided against Revenue.
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