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2010 (12) TMI 1136 - CESTAT NEW DELHI
Extract:
.......al penalty imposed under Rule 209. However, they fail as far as penalty under Rule 210 is concerned. The penalty cannot exceed one thousand rupees for each of them. The appeals are accordingly, partly allowed by reducing the penalty to one thousand rupees each. As far as appeal filed by M/s. K.M. Gases is concerned, the same fails and is dismissed.