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2004 (8) TMI 217 - AT - Central ExciseExtract: .......could be imposed. Commissioner has imposed a penalty of Rs. 1,000/-. We find that to be sufficient and uphold the Commissioner findings on credit eligibility, on documents and on grounds of general description intimation having been filed. 2. No merits are found in the appeal of revenue, the same is required to be dismissed. 3. Ordered accordingly.
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