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2003 (10) TMI 578 - AT - Central ExciseExtract: .......absence of any such allegation, we are of the view that the imposition of penalty under Section 11AC will not be sustainable. We are also of the view that in view of the facts of the case penalty under Rule 173Q is also unsustainable. We, therefore, set aside the order impugned to the extent of imposition of penalty. The appeal is allowed as above.
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