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1999 (10) TMI 508 - CEGAT, CHENNAIExtract: .......on-maintenance of records in terms of Rules 53 and 226 of the Central Excise Rules would not be attracted in the facts of the present case. 9. emsp As a result, I find that the penalty imposed on the appellant cannot be sustained. 10. emsp The appeal is, accordingly, allowed and the penalty of Rs.10,000/- imposed by the impugned order is set aside.
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