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2018 (3) TMI 262 - AT - Central ExcisePenalty u/r 26 of the CER 2002 - short payment of duty - Held that: - control of manufacture quality, raw material, storage, packing proves that manufacturer is M/s Nitin Pharmaceuticals Pvt. Ltd and not the appellant. If that is the case, therefore, without coming out any instance of involvement of the appellant for short payment of duty by M/s Nitin Pharmaceuticals Pvt. Ltd., the observation made by the Ld. Commissioner (A) in paragraph 9 of the impugned order is contrary to the facts of the case. Penalty not imposable - appeal allowed - decided in favor of appellant.
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