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2002 (3) TMI 169 - AT - Central ExciseExtract: .......se. A penalty at the most under Rule 226 could be imposed, for having made a cross reverse entry in contravention of Rule 226(ii). No penalty has however been arrived at or imposed by the lower authorities. 8. The order of reversal of credit as arrived at by the lower authorities considering it as a refund is therefore set aside and appeal allowed.
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