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2005 (11) TMI 396 - AT - Central ExciseExtract: .......ea-change effected by the Larger Bench of this Tribunal in Machino Montell (I) Ltd. Case. 11. emsp I, therefore, do not find merits in the arguments of the Revenue as well, in so far as enhancement of penalty is concerned. I therefore uphold the order of the Commissioner (A) rejecting the appeal filed by Revenue. (Pronounced in Court on 14-11-2005)
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