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2004 (8) TMI 534 - CESTAT, BANGALOREExtract: .......ntention to evade duty. For imposing penalty under Rule 173Q there has to be an intention to evade duty and the Commissioner has dropped the proceedings for confirming duty. We are of the considered opinion that penalty under Rule 173Q is not imposable. Therefore, the order imposing penalty against the appellant is set aside by allowing the appeal.
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