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2002 (11) TMI 146 - AT - Central ExciseExtract: .......estion of reducing the same. The error is apparent on record and therefore the contention of the assessee in the cross appeal is accepted and the Commissioner (Appeal) s order confirming the penalty of Rs. 65,000/- under Rule 173Q is set aside by allowing the cross appeal. 7. Both the appeals are disposed of in the above terms. Ordered accordingly.
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