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2009 (7) TMI 1023 - CESTAT AHMEDABADExtract: .......odvat Rules, which call for a token penalty upon the appellant. The Commissioner (Appeals) has imposed a penalty of Rs. 5,000/- only upon the appellant, which cannot be held to be excessive. As such, I find no infirmity in the order of Commissioner Appeals). 5. Appeal filed by the appellant is, accordingly rejected. (Pronounced in Court on 10-7-09)
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