2007 (11) TMI 462

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..... ]. - According to the applicant herein an error apparent from the record arises in the Tribunal's Final Order No. A/860-862/07/SMB/C-IV, dated 5-9-2006 [2007 (217) E.L.T. 223 (Tri)] in upholding the penalty imposed upon them by the lower authorities under the provisions of Rule 209A of the Central Excise Rules for the reason that the provision of this rule are attracted only in the event any goo .....

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