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1992 (8) TMI 196 - CEGAT, MADRASExtract: .......urther the question of the very levy of penalty in a situation like this in terms of Rule 209A of the Central Excise Rules, prima facie, would not arise. As it is, the wording of Rule 209A does not appear to cover the act of the sale by appellant and for that reason also, we hold that the penalty could not, prima facie, be levied on the petitioner.
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