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2011 (9) TMI 962 - HC - Central ExciseExtract: .......ly pointed out by the Tribunal. 4. The facts of this case do not fall within the mischief of the said provision and therefore, imposition of penalty under Rule 57U(6) was improper. The Tribunal has rightly deleted the said penalty. We do not see any merit in this appeal. Accordingly, it is dismissed. No substantial question of law is involved.
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