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2007 (4) TMI 709 - AT - Central ExciseExtract: .......-1 with an intention to remove the same by clandestinely. For non-entry of goods in the statutory records, the Commissioner (Appeals) has already imposed maximum penalty of ₹ 2,000/- in terms of Rule 226 of the erstwhile Central Excise Rules. 3. In view of the above, I find no merits in the appeal and reject the same. (Dictated in Court)
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