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2007 (10) TMI 221 - CESTAT, NEW DELHIShortage of goods – non-maintenance of proper accounts – minimum penalty is Rs. 10,000 - adjudicating authority imposed penalty of Rs. 10,000/- under Rule 25 - reduction of the penalty by the Commissioner (Appeals) less than Rs. 10,000/- is not sustainable - order of the Commissioner (Appeals) to the extent of reduction of penalty to Rs. 2,000/- is set aside - order of the adjudicating authority imposing penalty is restored - appeal filed by the Revenue is allowed
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