2010 (7) TMI 371

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.... Shri R.S. Sangia, SDR, for the Respondent. [Order]. - In this case penalty of Rs. 10,000/- has been imposed on the appellants on the ground that appellants had brought Ten numbers Power Press Machine of 10 Ton capacity each on 10-2-1997 from M/s. Vijay Machine Tools and sold the same to M/s. Shailesh Sales Corporation. Penalty has been imposed on contradiction of Rule 51A of Central Excise Rul....