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2011 (1) TMI 522 - AT - Central ExcisePenalty u/s 11AC - Rules 9(2), 52A and Rule 226 of the Central Excise Rules, 1944 -here a penalty was imposed on the assessee under Sec. 11AC of the Act on the ground of contravention of provisions of the Central Excise Rules, 1944 with intent to evade payment of duty, all the offences under the aforesaid rules stand covered by the penalty imposed under Section 11AC - Therefore, no separate penalty under Rule 9(2), Rule 52A or Rule 226 of the Central Excise Rules, 1994 is liable to be imposed on the assessee - The above penalty of Rs. 25,000/- is, therefore, vacated - Hence, the ROM application stands allowed
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