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2008 (9) TMI 146 - HC - Central ExciseRevenue levied composite penalty u/s 112(b) of Customs Act, 1962 as well as u/r 209A of Central Excise Rules, 1944 – authorities are not clear as to whether the penalty is to be levied for violation of which provision – action of revenue of levying consolidated/composite penalty is not justified - penalty imposed was unreasonable
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