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2003 (12) TMI 511 - AT - Central ExciseExtract: ....... independent penalty under Rule 173Q becomes redundant. 14. emsp In the light of the discussion made above, the impugned order of the Commissioner is set aside in toto. The appeals of the appellants 1 and 2 (E-2258-2259/03-B) are accepted with consequential relief, permissible under the law, while the appeal of the Revenue E/2261/02-B is dismissed.
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