https://www.taxtmi.com/highlights?id=89014 CESTAT allowed the appeal, setting aside penalty orders under Rule 26 of Central Excise Rules, 2002. The tribunal found the department's objection regarding pending high court proceedings unmeritorious, referencing a prior similar case. The appellants' area-based exemption claim was challenged, but the tribunal determined the penalty imposition was legally unsustainable. The decision effectively nullified the penalty imposed for inadmissible refund claims related to non-manufactured goods, providing relief to the appellants based on procedural and substantive legal grounds. en-us Tue, 03 Jun 2025 08:50:11 +0530 Tue, 03 Jun 2025 08:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89014 CESTAT allowed the appeal, setting aside penalty orders under Rule 26 of Central Excise Rules, 2002. The tribunal found the department's objection regarding pending high court proceedings unmeritorious, referencing a prior similar case. The appellants' area-based exemption claim was challenged, but the tribunal determined the penalty imposition was legally unsustainable. The decision effectively nullified the penalty imposed for inadmissible refund claims related to non-manufactured goods, providing relief to the appellants based on procedural and substantive legal grounds. Highlights Central Excise Tue, 03 Jun 2025 08:50:11 +0530 https://www.taxtmi.com/highlights?id=89014