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2010 (11) TMI 918 - CESTAT NEW DELHIExtract: .......how that the shortages were on account of clandestine removals. In such a scenario, the findings of the authorities that it is a case of irregular maintenance of records cannot be faulted upon. Penalty of ₹ 15,000/- imposed by the authorities seems to be adequate. Accordingly, the appeal filed by the Revenue is rejected. (Pronounced in Court)
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