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2006 (5) TMI 407 - CESTAT, CHENNAIExtract: .......missioner (Appeals) appears to have imposed only reasonable penalty on each of the respondents under Rule 25 of the Central Excise Rules for improper maintenance of accounts. The case law cited by ld. SDR is inapplicable to the facts of these cases. 4. emsp In the result, both the appeals are dismissed. (Order dictated and pronounced in open court)
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