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2000 (5) TMI 294 - AT - Central ExciseExtract: .......t an offence as serious as non-accountal of finished goods in the statutory record. Violation of any other Rules apart from Rule 53 of the Central Excise Rules has not been established by the lower authorities. In view of this matter, the penalty has been imposed unreasonably and I set aside the same. 7. emsp The appeal stands disposed of as above.
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