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2007 (3) TMI 612 - AT - Central ExciseExtract: .......s provisions of the Rules. Accordingly, penalty is imposable for breach of rules under Rule 27 of the Central Excise Rules, 2002 and the impugned order is set aside. But, considering the facts and circumstances of the case, the penalty is reduced to Rs. 10,000/- and the appeal is otherwise rejected. (Order dictated and pronounced in the open Court)
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