1979 (9) TMI 78

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....cation and those urged during the personal hearing and have carefully examined the records of the case. 2. Government observe that penalties have been imposed on the petitioners on four different counts separately under Rules 226 9(2), 210 and 173 of the Central Excise Rules, 1944 for contravention of Rules 226, 9(1), 47(1) and 73Q(l)(b) of the Central Excise Rules, 1944 respectively. Furthermo....