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2002 (1) TMI 117 - AT - Central ExciseExtract: .......aterial to invoke the proviso clause of Section 11A(1) and the penal Rule 173Q has to be not only relevant but also adequate and justified, since grave consequences repelt from these charges. Such charges cannot be established on bland statements. 5. 8195 In view of our findings, in Paras 1, 2, 3 and 4, the order is set aside and appeal is allowed.
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