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2005 (10) TMI 188 - CESTAT, MUMBAIExtract: .......remove the goods, I agree with the learned Counsel for the appellant that under Rule 226 of the Central Excise Rules, 1944 a maximum penalty of Rs. 2000/- can be imposed for such failure. 5. Therefore, I am of the view that penalty of Rs. 2000/- under Rule 226 is imposable on the appellant. The appeal is, thus, partly allowed. (Pronounced in Court)
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