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2018 (6) TMI 775 - AT - Central ExcisePenalty u/r 25 of CER - storage of goods outside factory premises - permission not obtained under Rule 4(4) of the Central Excise Rules, 2002 - Held that:- The imposition of penalty on the sole ground of non-observing of procedural requirement of Rule 4(4) cannot be appreciated - also, the penalty was originally imposed under section 11AC of the Act which stand already set aside by Commissioner (Appeals). As such, fresh imposition of penalty under Rule 25 of Central Excise Rules, 2002, in the absence of any evidence by the Revenue, cannot be appreciated - appeal allowed - decided in favor of appellant.
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