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    <title>2017 (10) TMI 1576 - CESTAT, NEW DELHI</title>
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    <description>The appeal was dismissed, confirming the penalty imposition under Rule 26 of the Central Excise Rules, 2002 for passing ineligible Cenvat credit to purchasers. The court determined that penalties under Rule 26 were more appropriate than those under Section 11AC of the Central Excise Act, 1944. The judgment emphasizes the significance of complying with specific provisions of the Central Excise Rules to avoid penalties and legal consequences.</description>
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      <description>The appeal was dismissed, confirming the penalty imposition under Rule 26 of the Central Excise Rules, 2002 for passing ineligible Cenvat credit to purchasers. The court determined that penalties under Rule 26 were more appropriate than those under Section 11AC of the Central Excise Act, 1944. The judgment emphasizes the significance of complying with specific provisions of the Central Excise Rules to avoid penalties and legal consequences.</description>
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