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2009 (8) TMI 1012 - CESTAT BANGALOREExtract: .......der Rule 57U(6) of the Central Excise Rules, 1944, is incorrect and not warranted. 9. Accordingly, the appeal is partly allowed by setting aside the penalty imposed under Rule 57U(6) by the lower authorities. 10. Appeal is disposed off as indicated herein above. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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