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2004 (1) TMI 595 - AT - Central ExciseExtract: .......ly following the ratio of the judgment of the Supreme Court in the case of Zunjarrao Bhikaji Nagarkar as well as Bombay High Court judgment in Kirloskar Brothers (Supra), I hold that the lower authorities were justified in imposing penalties. Since there are no other prayer in the appeals, the appeal is rejected and the impugned order is sustained.
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