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2018 (7) TMI 1204 - CESTAT ALLAHABADPenalty u/r 26 of CER - Clandestine removal - goods cleared clandestinely from Noida unit, mischievously showing as cleared from Haridwar (UK) - whether penalty under Rule 26 of Central Excise Rules, 2002 is rightly imposed on the appellant? - Held that:- The Courts below have rightly held that the appellant, a limited company, have knowingly misled the said M/s Dynasty and have received the job worked goods, although dutiable, without payment of duty - Evidently the appellant was aware that the job work is being done by M/s Dynasty, Noida– UP, and such goods were dutiable, whereas the appellant indulged in falsification of records in connivance with the said M/s Dynasty, Noida which issued challans as if the goods have been job worked at Haridwar, (UK). Impugned order upheld - appeal dismissed - decided against appellant.
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