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2016 (2) TMI 558 - CESTAT MUMBAI

2016 (2) TMI 558 - CESTAT MUMBAI - TMI - Denial of exemption Notification No. 6/2002-CE - penalty imposed under Rule 26 of Central Excise Rules, 2002 - Held that:- On perusal of the judgment of this Tribunal in the case of Relpol Plastic Products Ltd. (2013 (11) TMI 1118 - CESTAT MUMBAI ) against the very same impugned order, we find that the demand has been dropped. Therefore, the penalty under Rule 26 imposed on the present appellant which is consequential to the duty demand on M/s. NOCIL (Now .....

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rein the Ld. Commissioner demanded the excise duty from M/s NOCIL by denying the exemption Notification No. 6/2002-CE. The appellant was imposed penalty of five lakhs under Rule 26 of Central Excise Rules, 2002, against which the appellant is before us. 2. Shri Rahul Karvik, Ld. Counsel for the appellant, submits that against the same impugned order in the case of the company M/s. NOCIL, the demand has been dropped and appeal was allowed in the judgment of this Tribunal in case of Relpol Plastic .....

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