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1990 (9) TMI 189 - AT - Central ExciseExtract: .......le 9(2) and not under Rule 10, yet the demand is held to be valid under Rule 10, as the officer who made the demand was competent to make demands both under Rule 9(2) as well as under Rule 10. 11. There being no clandestine removal, the penalty imposed is set aside. The appeal is modified to the extent indicated and consequential relief is ordered.
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