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2005 (3) TMI 642 - AT - Central ExciseExtract: .......f dutiable goods without payment of duty having been found against the party, a penalty under Rule 9(2) and Rule 173Q has to be sustained. The penalty of Rs. 3,000/- imposed by the lower authority is considered to be reasonable. 5. emsp In the result, the appeal is rejected. (Operative portion of the order was pronounced in open Court on 28-3-2005)
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