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2010 (11) TMI 283

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.... Ms. Sukriti Das, Advocate, for the Respondent. [Order]. - Heard both sides. 2. The department is aggrieved that the penalty of Rs. 57,302/- Imposed by the original authority under Section 11AC read with Rule 25 of Central Excise Rules, 2002 and Rule 15 of Cenvat Credit Rules, 2004 was set aside by the Commissioner (Appeals). 3. There was shortage of inputs and finished goods....