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2010 (3) TMI 949 - AT - Central ExciseExtract: .......l as such has been relied upon. In view of the above, I hold that no valid grounds have been adduced to interfere with the concurrent findings of the Original Authority and the Commissioner (Appeals) against imposition of penalty against the respondent. 7. The appeal is, therefore, rejected. (Order dictated and pronounced in open court on 9-3-2010)
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