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2008 (2) TMI 75 - AT - Central ExciseScrap removed after discharging duty by assessee - Penalty imposed on assessee, as goods sold by them have been diverted by buyer to some other destination other then mentioned in invoice - appellant company is in no way concerned with whether the scrap is going to the place destined as per invoice or to any other place - held that the appellant company is liable for penalty u/r 26 CER – Moreover Rule 26 will not be applicable to a corporate entity or the matter prior to 1/03/07
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