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2002 (4) TMI 199 - AT - Central ExciseExtract: .......the provisions of Rule 173Q appears to me to apply to a situation of this kind. The only authority then for imposition of penalty would be Rule 210 providing a maximum penalty of Rs. 1000/-. I am therefore of the view that penalty in this case should have been imposed under this rule. It is therefore reduced to Rs. 1000/- 5. Appeal allowed in part.
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