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    <title>2023 (6) TMI 98 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the penalty imposed on the trading firm for dealing with goods manufactured by another firm to avail SSI exemption under Rule 26 of Central Excise Rules, 2002. The penalty was reduced from Rs. 10 Lacs to Rs. 4 Lacs due to not all goods being exclusively from the other firm. The appellant&#039;s duty liability under the SVLDRs scheme was settled, and the appeal was partly allowed in favor of the appellant with the modified penalty amount.</description>
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      <description>The Tribunal upheld the penalty imposed on the trading firm for dealing with goods manufactured by another firm to avail SSI exemption under Rule 26 of Central Excise Rules, 2002. The penalty was reduced from Rs. 10 Lacs to Rs. 4 Lacs due to not all goods being exclusively from the other firm. The appellant&#039;s duty liability under the SVLDRs scheme was settled, and the appeal was partly allowed in favor of the appellant with the modified penalty amount.</description>
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