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1985 (3) TMI 289 - AT - Central ExciseExtract: .......n (a) above is set aside, giving the benefit of doubt regarding completion of packing to the respondents; and (c) regarding the imposition of penalty under Rule 173Q, to the extent that it relates to Rule 173Q (b), it is confirmed; the penalty imposed on the respondents is reduced from ₹ 25,000/- to ₹ 9,000/-(Rupees nine thousand only).
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