2007 (3) TMI 549

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....t. Shri Pramod Kumar, JDR, for the Respondent. [Order]. -  The only challenge in the present appeal is to penalty of Rs. 8,34,155/- imposed upon the appellant in terms of provision of Rule 25 of the Central Excise Rules, 2002. While upholding personal penalty upon the appellant, the Commissioner (Appeals) observed as under :- "The goods had been cleared from the factory of M/s. Su....

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....e evidence of export by substitution of the goods with soapstone powder deserves to be penalized and therefore, the penalty imposed under Rule 25 has been upheld." 2. As is clear from the above observations made by the appellate authority, penalty is being imposed upon the appellant for contravention committed in the past and likelihood of repeat of offence by the appellant in the present ....