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2007 (10) TMI 178 - CESTAT NEW DELHIPenalty – non maintenance of proper records – shortage of the finished goods - respondent is liable to penalty under Rule 25 - Rule 25 transpires that the manufacturer shall be liable to penalty not exceeding the duty on the excisable goods or Rs. 10,000/- whichever is greater – since duty amount involved is Rs. 4917 only - order of the Comm. (Appeals) of reduction of penalty less than Rs. 10,000/- i.e. Rs. 4,000/- is set aside
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