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2002 (3) TMI 742 - CEGAT, BANGALOREExtract: .......of this case. The penalty under 173Q(1)(d) cannot be also sustained since no intent to evade duty by said contravention could be established. The penalty of Rs. 5000/- under Rule 173Q is therefore required to be set aside. 4. emsp In view of the findings, arrived in this case, the orders of the lower authorities are set aside and appeal is allowed.
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