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2007 (2) TMI 673

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....ER I have heard both sides on the appeal against the order of the Commissioner of Central Excise (Appeals), who has upheld penalty of ₹ 2,43,425/- (Rupees two lakhs forty three thousand four hundred twenty five only) under section 76, penalty of ₹ 2,000/- (Rupees two thousand only) under Section 77 and penalty of ₹ 500/- (Rupees five hundred only) under Section 75A of Chapter V ....