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2009 (6) TMI 799 - CESTAT, NEW DELHIExtract: .......dquo penalty equal rdquo had been used. I find that same view has been taken by Tribunal in the case of CCE, Bhopal v. Rama Wood Craft (P) Ltd. reported in 2008 (225) E.L.T. 348 (Tri.-LB) 2008 (10) S.T.R. 439 (Tribunal-LB). In view of this, I find no merit in the Revenue rsquo s appeal. The same is dismissed. (Dictated and pronounced in open court)
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