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2009 (1) TMI 691 - AT - Central ExciseExtract: .......hether penalty should have been imposed. In view of the observations made by me about the role of authorized signatory above, the order of the Commissioner (Appeals) is set aside and a penalty of Rs. 2000/- is imposed on Shri Bharat Singh, the authorized signatory. The appeal filed by the Revenue is disposed of in above terms. (Pronounced in Court)
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