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2023 (5) TMI 1127 - AT - Central ExciseLevy of penalty u/r 26(2)(ii) of Central Excise Rules, 2002 - vague SCN - It is alleged that goods delivered to the person other than the assessee has been admitted by the transporters in their respective statement - HELD THAT:- The impugned orders do not assign any specific act of contravention of the Central Excise Rules to the appellant. Commissioner has recorded that the appellant has submitted before him that they were no way concerned about the invoices or the material. Nothing has been said in the orders whereby it can be said that the appellant was acting beyond the normal business acts in transportation of the goods. There are no merits in imposition of penalties on the appellant. The same are set aside - Appeals are allowed in respect of transporter appellant.
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