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1983 (12) TMI 285 - CEGAT NEW DELHIExtract: .......taken a lenient view so far as the penalty is concerned and the penalty amount was reduced to ₹ 1000/- under each of the two Rules 52A and 226. The appellant is bound to pay duty on the excisable goods manufactured without compliance of the Central Excise Rules. Therefore, we uphold the findings of the authority below and dismiss this appeal.
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