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2018 (4) TMI 1158 - AT - Central ExcisePenalty u/r 26 of CER - Method of Valuation - whether under Section 4 or whether under Section 4A - Held that: - There is also no doubt that the matter was mired in confusion and litigation and even now the issue is pending in the Hon’ble Apex Court - just because the appellant herein had outsourced manufacture of the products to vendors, they cannot be faulted and penalized for the allegation of improper discharge of duty liability by the latter. No justification is found for imposing penalty on the appellant herein under Rule 26 of the Rules - appeal allowed - decided in favor of appellant.
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