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2018 (3) TMI 1108 - AT - Central ExcisePenalty u/r 15(2) of CCR 2004 - Held that: - The ingredients of rule 15(2), that are clearly enumerated therein implies that penalty is liable to be imposed only in those conditions and none other - It is clear that rule 6(3) does not envisage a change in the method of compliance during the financial year. When the act of the appellant is not recognised in law, there is no ground for alleging non-disclosure of that fact of change is suppression - penalty set aside - appeal allowed - decided in favor of appellant.
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