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2009 (4) TMI 733 - Commissioner - Central ExciseExtract: ........ 5,000/-. Therefore maximum penalty that could be imposed on account of breach of Rules or Act or offence committed with reference to the goods, is only Rs. 5,000/-. 5. emsp In view of the above facts and circumstances, I allow both the appeals by setting aside both the OIOs passed by the Assistant Commissioner, Central Excise, Ratnagiri Division.
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