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2000 (11) TMI 197 - AT - Central ExciseExtract: .......ed. Therefore, his impugned order confirming the duty demand of Rs. 3,72,466/- and imposing penalty of Rs. 1,00,000/- under Rule 173Q and of Rs. 2,000/- under rule 226 is upheld being perfectly valid and free from factual and legal infirmity. 17.Consequently, there is no merit in the appeal of the appellants and the same is ordered to be dismissed.
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