2013 (11) TMI 492

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....T Per: Mr. M.V. Ravindran; All these three stay petitions are taken up for disposal. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the adjudicating authority has imposed a penalty of Rs.1,00,000/- on all these applicants under the provisions of Rule 26 of the Central Excise Rules, 2002 read with erstwhile Rule 209A of the Central Excise Rules, ....