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1992 (2) TMI 228 - CEGAT, CALCUTTAExtract: ....... that the demand of duty confirmed in this case by the learned adjudicating authority is sound in law. Accordingly, the imposition of penalty of Rs. 2,000/- is also in accordance with law in view of the fact that Rule 9(2) of the Central Excise Rules is violated. 24. In the result, the appeal is without merits and we, accordingly, dismiss the same.
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