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2017 (12) TMI 1187 - AT - Central ExcisePenalty u/s 11AC of CEA and u/r 26 of CER - mismatching of figures in ER-1 and ER-4 - Held that: - if provisions of Section 11AC of the Act are there then there is no discretion to waive the penalty against the assessee - Admittedly, in this case, Revenue has failed to brought on record the evidence that the appellants did not pay the duty due to fraud, collusion, willful mis-statement etc. As provision of Section 11AC of the Act are missing, therefore, no penalty is imposable on the appellant - Further, under rule 26 of Central Excise Rules, 2002 penalty on co-appellant is imposable subject to the provision of Section 11AC of the Act. Admittedly, the provision of Section 11AC of the Act are missing, therefore, penalty on the co-appellant is also not warranted. Penalties set aside - appeal allowed - decided in favor of appellant.
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