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2004 (2) TMI 433 - CESTAT, NEW DELHIExtract: .......o not apply to a manufacturer to whom the provisions of Chapter VA apply. Rule 173Q under which the Revenue has sought to impose penalty on them falls under Chapter VIIA and as such the provision of Rule 173Q are not applicable to the Respondents whom provisions of Chapter VA used to apply. In view of this we reject the appeal filed by the Revenue.
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