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2003 (11) TMI 547 - CESTAT, MUMBAIExtract: .......as to not inadvertently breach requirements of Consumer Protection Act rdquo . 3. emsp Since no case is established of violation of any rule with intention to evade duty and no removal of non duty paid goods established is no demands are confirmed. Penalty under Rule 173Q(1) cannot be upheld, same is to be set aside. Appeal is consequently allowed.
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