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2007 (7) TMI 516 - CESTAT, AHMEDABADExtract: .......er Rule 173Q are not maintainable since mens rea is not established. Accordingly, I set aside the impugned order and allow the appeal with consequential relief. However, a penalty of Rs. 2,000/- under Rule 226 of the Central Excise Rules is hereby confirmed for non-entering the goods in the RG-1 register. (Dictated and pronounced in the open Court)
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