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2019 (8) TMI 1231 - AT - Central ExciseImposition of penalty u/r 26 of CER, 2002 - dealing with the excisable goods without payment of duty - HELD THAT:- The penalty under Rule 26 can be imposed only if the goods are held liable for confiscation - Admittedly, the goods were not held liable for confiscation. In these terms, the provision of Rule 26 of the Central Excise Rules, 2002 is not invokable to the facts of this case - the penalties imposed on the appellants are set-aside. Appeal allowed - decided in favor of appellant.
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