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2001 (9) TMI 192 - AT - Central ExciseExtract: .......had taken place under Section 11A. In these circumstances, the impugned order passed under Section 11AC and 11AB cannot be sustained. Penalty under Rule 173Q also cannot be imposed without any proceeding on a charge of duty evasion. Accordingly, impugned orders are set aside and appeal is allowed with consequential relief, if any, to the appellant.
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