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2009 (10) TMI 747 - AT - Central ExciseExtract: .......enalty as such. The appellants are, therefore, justified in contending the authorities could not have levied the penalty. 24. emsp The appeal, therefore, partly succeeds as far as it relates to the imposition of penalty is concerned while it is dismissed in relation to all other contentions. The appeal is accordingly disposed of in the above terms.
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