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2022 (6) TMI 773 - AT - Central ExciseLevy of penalty u/r 26 of Central Excise Rules - recovery of incriminating records relating to the period May, 2011 to September, 2012 to August, 2014 - receipt of certain input from other manufacturers without proper bills and /or without payment of duty - clearance of certain output /finished goods without payment of duty - HELD THAT:- The appellant have settled their dispute for the same period under the SVLDR Scheme, 2019. Further, for the same period, the appeal of the said supplier M/s Shree Balaji Furnaces Pvt. Ltd., this Tribunal had allowed their appeal holding that there is insufficient evidence with respect to the allegations. Accordingly, it is deemed fit and proper to allow this appeal and set aside the penalty under Rule 26 of the Central Excise Rules. Appeal allowed.
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