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2017 (4) TMI 938 - AT - Central ExcisePenalty - whether simultaneous penalty u/r 25 of CER, 2002 and Section 11AC of the CEA, 1944, can be imposed? - Held that: - from the very language of the Rule, it is evident that the scheme of the Act read with the Rules, does not provide for two separate penalties, one u/s 11AC of the CEA, 1944 and another u/r 25 of the CER, 2002 - appeal dismissed - decided against Revenue.
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