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2009 (12) TMI 808 - AT - Central ExciseExtract: ....... the above, the appeals are disposed of as follows (a) Appeal of the Department seeking restoration of penalty under Section 11AC is rejected. (b) Demand of duty amounting to Rs. 54,529/- along with interest is upheld. (c) Penalty of Rs. 25,000/- sustained under Rule 25 is modified as penalty of Rs. 5000/- under Rule 27 of the Central Excise Rules.
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