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2003 (11) TMI 380 - AT - Central ExciseExtract: .......levy scheme. The party is, therefore, liable for penalty under Rules 173Q and 226, though not to such harsh extent as determined by the Commissioner. We direct that a penalty of Rs. 3 lakhs be paid by the appellants. The penalty imposed in excess of this amount by the Commissioner is set aside. 10. emsp The appeal is disposed of in the above terms.
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