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1976 (8) TMI 151 - Commissioner - Central ExciseExtract: ....... the provisions of Rule 226 punishable under rules 173 and 226 of the Central Excise Rules. They had adequate balance in their P.L.A and therefore there was no loss of revenue. I observe that the above lapse seems unintentional and therefore does not merit imposition of any fine. I, therefore, set aside the order of the Supdt and accept the appeal.
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