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2002 (11) TMI 235 - AT - Central ExciseExtract: .......me-tax authorities. 4. In view of the above discussions, the impugned order of the Commissioner (Appeals) to the extent to which it has been challenged in the current appeal, regarding imposition of penalty under Rule 173Q on the appellants is set aside. The appeal of the appellants is allowed with consequential relief as permissible under the law.
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