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2007 (1) TMI 430 - AT - Central ExciseExtract: .......eal is flimsy and is not genuine for consideration. The Commissioner (Appeals) has considered the matter in detail and has not imposed any penalty in the matter. The Commissioner (Appeals) has rightly followed the citation rendered by the Tribunal. There is no merit in the appeal and the same is rejected. (Pronounced and dictated in the open Court)
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