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2009 (10) TMI 812 - AT - Central ExciseExtract: ....... in RG-23D but accounting the disposal of the goods as permitted under the Rules. As there is a clear violation on the part of the registered dealer, the order of the Commissioner (Appeals) in upholding the penalty of Rs. 1 lakh imposed on the appellant under Rule 25 is justified and calls for no interference. 7. The appeal is, therefore, rejected.
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