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1993 (2) TMI 182 - AT - Central ExciseExtract: .......to a conclusion that there is clandestine removal of 6,04,67,931 Nos. of biris. In that view of the matter, the imposition of penalty under Rule 9(2) of the Central Excise Rules, 1944 to the extent of Rs. 2,000.00 is not excessive. Accordingly, we uphold the same. Point No. (iii) is, thus, answered. 11. The appeal is disposed of in the above terms.
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