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2005 (11) TMI 397 - AT - Central ExciseExtract: .......ppeals). To impose any penalty on the assessee under a provision of law not invoked in the relevant show cause notice was beyond the jurisdiction of the lower appellate authority. 3. emsp For the reason stated above, the penalty imposed on the appellant under Rule 173Q is set aside and this appeal is allowed. (Dictated and pronounced in open Court)
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