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1981 (7) TMI 237 - Commissioner - Central ExciseExtract: .......lso impose a penalty of ₹ 3,000 (Rupees three thousand only) under Rule 173Q of the Central Excise Rules, 1944 on M/s. Chemical Vessels Fabricators (P) Ltd., Faridabad. I however order that no case for charging duty on installation and assembly of components, in the present case, has been substantiated and charges to that extent are dropped.
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