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2008 (1) TMI 763 - AT - Central ExciseExtract: .......Central Excise Act, 1944 are upheld. The penalty on appellant no. 2 is reduced to Rs. 10,000/-. The penalty imposed under Section 11AC of the Act, 1994 and Rule 13 of the Central Credit Rules on shortage of input and finished goods is set aside. The appeal is disposed of in the above terms. (Order dictated and pronounced in open court on 29-1-2008)
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