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2001 (1) TMI 187 - AT - Central ExciseExtract: .......ving the respondents from their liability under Rules 173Q and 226 of the Rules. 12.In view of the discussion made above, the impugned order of the Collector does not suffer from any infirmity so as to call for any interference and as such the same is upheld. 13.Consequently, the appeal of the Revenue is ordered to be dismissed being without merit.
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