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2002 (4) TMI 527 - AT - Central ExciseExtract: .......ase no penalty under Rule 173Q(1) of the Central Excise Rules is also imposable. We therefore, set aside the penalty imposed on the Appellants. The Adjudicating Authority will recompute the amount of duty payable by the Appellants in accordance with this order which will be payable by the Appellants. Both the appeals are disposed of in these terms.
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