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2007 (1) TMI 485 - CESTAT, AHMEDABADExtract: .......ecord and file necessary returns etc. prescribed under the Rules. As in the present case, as the appellant was not maintaining proper record and is therefore liable for penalty. The impugned order imposing penalty of Rs. 10,000/- is upheld. The appeal is disposed of as indicated above. (Order dictated and pronounced in the open Court on 16-1-2007).
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