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    <title>2018 (8) TMI 779 - CESTAT ALLAHABAD</title>
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    <description>Penalty under Rule 26 of the Central Excise Rules, 2002 was challenged because the same adjudication had already been set aside in connected appeals against the main noticee and other persons. Since the impugned order no longer survived for those co-noticees, the penalty on the appellant, which arose from the same order, could not be sustained. The Tribunal accordingly set aside the penalty and allowed the appeal.</description>
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      <description>Penalty under Rule 26 of the Central Excise Rules, 2002 was challenged because the same adjudication had already been set aside in connected appeals against the main noticee and other persons. Since the impugned order no longer survived for those co-noticees, the penalty on the appellant, which arose from the same order, could not be sustained. The Tribunal accordingly set aside the penalty and allowed the appeal.</description>
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