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2001 (12) TMI 895 - AT - Central ExciseExtract: ....... order, the penalty has to be vacated. 6. In the light of our findings recorded above, the demand of duty against M/s SRI is set aside and consequently the penalty imposed on them under Rule 173Q is vacated. We also set aside the penalty imposed on S. Krishna. The impugned order stands set aside. The appeals are allowed. (Order already pronounced).
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