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2009 (4) TMI 695 - CESTAT, BANGALOREExtract: .......s a lapse of not bonding the premises before the goods were shifted. For these violations, the Commissioner (Appeals) had rightly upheld the imposition of penalty/fine. In my view, the Commissioner (Appeals) rsquo s order appears to be legal and proper. Hence the same is upheld. The Revenue appeal is rejected. (Pronounced and dictated in the court)
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