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2003 (12) TMI 474 - CESTAT, NEW DELHIExtract: .......e respondents have already suffered a penalty of making the payment on consignment basis through PLA for 49 days which should be sufficient penalty under the provisions of Rule 8 of the Central Excise Rules. We, therefore, find no merit in the Appeal filed by Revenue which is rejected. Cross-objection filed by the Respondents also gets disposed of.
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