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2009 (8) TMI 951 - AT - Central ExciseExtract: ....... upheld. In these circumstances, as there is no finding regarding imposition of penalty, I find merit in the contention of the appellant and the penalty of Rs. 30,000/- imposed under the impugned order passed by the Commissioner (Appeals) is reduced to Rs. 10,000/- . The ROM is allowed as indicated above. (Pronounced and dictated in the open Court)
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