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2005 (7) TMI 552 - CESTAT, MUMBAIExtract: .......ble to confiscation. Prima facie, penalty under Rule 173Q(1)(a) and (d) of the Central Excise Rules, 1944 on the supplier of raw material cannot be upheld. The Rule is applicable only to the assessee and dealers, but not traders and buyers. Therefore, the impugned order is not sustainable. In the result, the appeal is allowed. (Pronounced in court)
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