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2010 (1) TMI 410 - CESTAT, MUMBAIPenalty- The appellants are engaged in the manufacture of electrical goods. A show-cause notice was issued by the department, wherein a penalty was proposed to be imposed under Rule 25 of the Central Excise Rules, 2002, whereas order in original imposing one penalty under Rule 25 of Central Excise Rule, 2002 and another higher penalty without specifying provision therefore. Held that- the original authority imposed a penalty of Rs. 10,000/- under this provision of law. The higher penalty of Rs. 1,22,01 6/- imposed by the said authority was beyond the scope of the show-cause notice. In the result, there will be no penalty on such the appellant. The impugned order is set aside and this appeal is allowed.
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