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2010 (12) TMI 588 - HC - Central ExcisePenalty u/s 11AC - Evasion of duty - Rule 25 of the Central Excise Rule, 2002 - it is apparent that under the said rule penalty not exceeding the duty on the excisable goods in respect of which the contravention of the nature specified thereunder has been committed or rupees two thousand, which ever is greater can be imposed - Merely because the Tribunal has fallen back upon the provisions of Section 11AC of the Act for the purpose of reducing the penalty to 25% of the amount imposed by the Adjudicating Authority, the same does not give rise to any question of law so as to warrant interference - Appeal is dismissed
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