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2023 (2) TMI 40 - AT - Central ExcisePenalty under rule 26 of Central Excise Rules, 2002 - SSI exemption - use of brand name - it is alleged that goods having brandname ‘Zapak’ affixed that did not belong to them and had wrongly availed exemption available under notification no. 8/2003- CE dated 1st March 2003 - HELD THAT:- In view of the decision of the Larger Bench of the Tribunal in STEEL TUBES OF INDIA LTD. VERSUS COMMISSIONER OF C. EX., INDORE [2006 (10) TMI 146 - CESTAT, NEW DELHI [LB]] on the inapplicability of Rule 209A of Central Excise Rules, 1944 wherein it has been held that for imposition of penalty under Rule 209A of the Central Excise Rules, 1944, the person must have dealt with the excisable goods with knowledge that they are liable for confiscation. In a given situation, where an assessee is only issuing invoices wherein there is no movement of the goods, they cannot be visited with penalty under Rule 209A. The penalty imposed on the appellant in the impugned order is set aside - Appeal allowed.
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