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2007 (6) TMI 458 - CESTAT, CHENNAIExtract: .......d by ld. counsel, the question related to imposability or otherwise of penalty under Central Excise Rules. The appellants have made out prima facie case against the penalties imposed on them under Rule 26 ibid. Accordingly, there will be waiver of predeposit and stay of recovery in respect of those penalties. (Dictated and pronounced in open Court)
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