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2006 (4) TMI 395 - AT - Central ExciseExtract: .......is case is squarely covered by the ratio of the Hon rsquo ble Supreme Court in the case of Amrit Foods (supra). 5. emsp In view of the facts and circumstances as mentioned above the order-in-appeal is liable to be set aside and I do so. Appeal allowed to the extent of imposition of penalty under Rule 173Q. Dictated and pronounced in the open court.
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