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2000 (8) TMI 809 - AT - Central ExciseExtract: .......ries. Therefore, no cause for imposition of penalty under Rule 173Q arise. In any case there is no mens rea the demands are time barred by limitation as per our findings and not maintainable on merits. Therefore, there is no question of imposition of penalty. 3. emsp In view of our findings the impugned order is set aside and the appeal is allowed.
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