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2006 (8) TMI 392 - CESTAT, NEW DELHIExtract: .......any reason that the appellant should be penalized under Rule 209A of the Central Excise Rules, 1944 or under Rule 26 of the/Central Excise Rules, 2002. 6. emsp Accordingly, in view of the facts and circumstances as mentioned above, the impugned order is liable to be set aside and I do so. Appeal allowed. (Dictated and pronounced in the Open Court.)
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