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2013 (12) TMI 340

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.... of the appellant that the issue may be decided on merits. 2. Since the application is to decide the stay petition on merits, we take up the stay petition for disposal. 3. Heard the ld. D.R. 4. Ld. D.R. submits that the appellant has been penalised under Rule 26 of the Central Excise Rules, 2002 for having assembled and cleared chakdo rickshaws on behalf of M/s. Rajshakti Automobile Works. 5. ....

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