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2009 (4) TMI 579 - CESTAT, AHMEDABADExtract: .......availment of depreciation as well as Cenvat credit. Therefore, penalty is required to be imposed under Rule 27 of Central Excise Rules, 2002. Ld. Advocate did not object imposition of penalty under Rule 27, accordingly, penalty imposed on the appellants is reduced to Rs. 5,000/- under Rule 27 of Central Excise Rules, 2002. (Pronounced in the Court)
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