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2007 (7) TMI 497 - AT - Central ExciseExtract: .......as prescribed under Rule 223A. There can be no plea of limitation against the penalty. In the circumstances, we are constrained to sustain the penalty on the appellants to the extent prescribed under Rule 223A. In the result, penalty is sustained to the extent of Rs. 2,000/-. The appeal stands partly allowed. (Dictated and pronounced in open Court)
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