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2003 (7) TMI 250 - AT - Central ExciseExtract: ....... records and have heard the learned SDR also. It is clear from the records that the adjudication proceedings in question related only to the issue of penalty. It is well settled that order of revision cannot go beyond the scope of the order under revision. The impugned order is, therefore, not sustainable. It is set aside and the appeal is allowed.
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