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2006 (3) TMI 395 - AT - Central ExciseExtract: .......mentioning under which sub-rule of Rule 173Q, the penalty is imposed, the penalty imposed under Rule 173Q is also set aside. 2.4. emsp In view of the facts and circumstances as narrated above, the appellants rsquo appeal is allowed. The appeal is partly allowed to the extent indicated in above paragraphs. (Pronounced and dictated in the open Court)
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