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    <title>2018 (3) TMI 262 - CESTAT CHANDIGARH</title>
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    <description>The tribunal allowed the appeal, ruling in favor of the appellant and setting aside the penalty imposed under Rule 26 of the Central Excise Rules, 2002. The tribunal found no evidence of the appellant&#039;s involvement in the duty evasion by M/s Nitin Pharmaceuticals Pvt. Ltd., emphasizing that M/s Nitin Pharmaceuticals Pvt. Ltd. was the principal manufacturer and the appellant acted as a job worker on their behalf. Consequently, the tribunal held that the appellant should not be penalized, providing consequential relief as necessary.</description>
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      <title>2018 (3) TMI 262 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=356559</link>
      <description>The tribunal allowed the appeal, ruling in favor of the appellant and setting aside the penalty imposed under Rule 26 of the Central Excise Rules, 2002. The tribunal found no evidence of the appellant&#039;s involvement in the duty evasion by M/s Nitin Pharmaceuticals Pvt. Ltd., emphasizing that M/s Nitin Pharmaceuticals Pvt. Ltd. was the principal manufacturer and the appellant acted as a job worker on their behalf. Consequently, the tribunal held that the appellant should not be penalized, providing consequential relief as necessary.</description>
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