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2003 (9) TMI 786 - AT - Central ExciseExtract: .......and on this account. 16. The interest levied under Section 11AB of the Central Excise Act and penalty under Rule 173Q imposed upon the appellants company as also the penalties imposed upon the other persons under Rule 198 are set aside in view of our above findings. 17. In the result, we set aside the impugned order and allow the appeals.
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