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2010 (3) TMI 995 - AT - Central ExciseImposition of penalty u/r 25 - goods for export under ARE-1 to units of SEZ - penalty on the ground that the assessee had not furnished LUT as required under N/N. 42/2001-C.E. (N.T.), dated 26-6-2001 read with Rule 19 of CER, 2002, wherein procedure and condition are stipulated for clearance without payment of duty - Held that: - the imposition of penalty of ₹ 5,000/- u/r 27 for not following the procedure is correct and does not require any interference - penalty upheld - appeal dismissed - decided against Revenue.
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