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2006 (1) TMI 283 - CESTAT, NEW DELHIExtract: .......ame of M/s. Rakesh Chemical Industries, therefore, respondents are not entitled for the benefit of small scale exemption notification. The impugned order is set aside and appeal is allowed. However, taking into facts and circumstances of the case we find penalty of Rs. 10,000/- will meet the end of justice. Pronounced and dictated in the Open Court
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