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2005 (6) TMI 357 - AT - Central ExciseExtract: .......sonable opportunity of being heard. He may also examine the question whether any penalty is imposable on the party under Rule 173Q and, if so, to what extent. (b) emsp The penalty under Section 11AC is set aside, but the redemption fines are sustained. 7. emsp The appeal stands disposed of in the above terms. (Dictated and pronounced in open Court)
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