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2004 (6) TMI 169 - CESTAT, NEW DELHI
Extract:
....... be read into provisions of Rule 196 of the Central Excise Rules. Accordingly, the demand of duty is upheld. The amount of penalty, which is imposable on the Appellants under Rule 196 for the breach committed by them, is however, on the higher side. We reduce the penalty to Rs. One lakh only. 13.Both the Appeals are disposed of in the above manner.