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1981 (1) TMI 256 - CENTRAL BOARD OF EXCISE AND CUSTOMSExtract: .......out ₹ 30,000/ shows that the powers under Rule 173Q, were not used discriminately by the Collector, and smacks of cruelty. 19. The Board finds that the allegation against the appellants is no-established, and accordingly the orders regarding demand of duty and imposition of penalty are set aside. 20. As a result, the appeal succeeds in full.
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