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1992 (7) TMI 226 - AT - Central ExciseExtract: .......t penalty should be imposed under Rule 209A. We find that the wording in Clause (bb) thereunder is used in Rule 173Q also as regards wrong taking of credit. The penalty has been correctly imposed under Rule 173Q. We uphold the same and dismiss the appeal as far as quashing of penalty has been sought. 8. The appeal is disposed of in the above terms.
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