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    <title>2016 (11) TMI 1570 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the penalty imposed on the appellant under Rule 209-A and Rule 26 of the Central Excise Rules, as the appellant was not dealing with goods subject to confiscation. The appeal was allowed in favor of the appellant, highlighting the absence of goods liable for confiscation, which is a prerequisite for imposing such penalties.</description>
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      <description>The Tribunal set aside the penalty imposed on the appellant under Rule 209-A and Rule 26 of the Central Excise Rules, as the appellant was not dealing with goods subject to confiscation. The appeal was allowed in favor of the appellant, highlighting the absence of goods liable for confiscation, which is a prerequisite for imposing such penalties.</description>
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