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2003 (5) TMI 254 - AT - Central ExciseExtract: .......ry records. Such non-accountal is a valid ground for imposition of penalty under Rule 173Q but, it appears, none of the authorities below has recorded the necessary finding for imposition of penalty under this Rule. The penalty of Rs. 25,000/-, unsupported by any finding, is therefore set aside. 8. emsp The appeal is disposed of in the above terms.
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