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2019 (9) TMI 115 - HC - Central ExciseAdmissibility of appeal - imposition of penalty on the Company as well as its Director, without complying the provision u/r 26 of CER, 2002 - HELD THAT:- Perusal of order would reflect that no discussion has been made with regard to imposition of penalty at all. The matter requires re-examination on the question whether the appellant was liable to pay the penalty or not after determining the matter under the provision of Rule 26 of the C.E. Rules, 2002 - appeal allowed by way of remand.
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