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1999 (11) TMI 823 - AT - Central ExciseExtract: .......century namely November 1999 after a lapse of more than 5 years. 20. emsp In view of what has been stated above, we allow this appeal, set aside the order passed by the Commissioner in its entirety including imposition of penalty under Rule 173Q(1) of Central Excise Rules, 1944. 21. emsp Appeal is allowed with consequential relief according to law.
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