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    <title>2015 (10) TMI 1230 - CESTAT AHMEDABAD</title>
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    <description>The judgment concluded that penalties cannot be imposed individually under Rule 26 of the Central Excise Rules, 2002 for improper CENVAT credit on imported goods. All appeals filed by the Appellants were allowed based on the precedent that penalties under Rule 26 do not apply to individuals for improper CENVAT credit.</description>
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