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2015 (6) TMI 819 - AT - Central ExcisePenalty for non maintenance of records - manufacturer of cigarettes works under physical control - Applicability of Circular No. 224/37/2005-CX.6, dated 24-12-2008 - Held that:- Appellants are required to file monthly returns as specified by the notification but no notification has been issued to maintain the records as desired by the lower authorities in the impugned order. Moreover, I have gone through the earlier Rules also i.e. Central Excise Rules, 1944. As per these Rules, Rule 94 requires that appellants are required to maintain such records but there is no provision of maintaining such records as cited by the lower authorities in the impugned order under new Rules. Therefore I hold that penalties are not imposable on the appellants and impugned orders are set aside - Decided in favour of assessee.
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