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    <title>2003 (3) TMI 195 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi ruled that penalty under Rule 209A of the Central Excise Rules cannot be imposed twice on the same facts. The penalty imposed on the appellants in the case of M/s. Guide Valve Industries was set aside, and the appeal was allowed.</description>
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