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2016 (8) TMI 1298 - AT - Central ExcisePenalty u/r 25 and 26 - misutilisation of benefit of N/N. 8/2006-C.E - Held that: - it is undisputed and on record that FSPL had filed a declaration with the jurisdictional authorities of the appellant that they are functioning under N/N. 214/86-C.E. The said notification envisages manufacturing of goods in the hands of the job worker and receiving the same back and after doing some activity clear the same on payment of Central Excise duty - In the case in hand, appellant could not have imagined or visualised that the said FSPL was not undertaking any manufacturing activity at his hand despite making a declaration under N/N. 214/86. In the absence of this, the appellant was correct in pleading before the lower authorities that penalties cannot be imposed on them - appeal allowed - decided in favor of appellant.
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