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1991 (9) TMI 93 - HC - Central Excise
Extract:
....... should not be imposed on them under Rules 9(2) and 173Q of the Central Excise Rules, 1944, are set aside. A writ of prohibition issued to the respondents restraining them from proceeding under the show cause notices for the purpose of confiscation and penalties as aforesaid. To this extent rule is made absolute. Parties shall bear their own costs.