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2003 (1) TMI 193 - AT - Central ExciseExtract: .......he said notification premature demands of duty cannot be sustained. (d) Imposing penalty under Rule 173Q is not called for in this case, since Rule 173Q is excluded and not applicable to clearances effected by the E.O.U. in terms of Rule 173A(2). 3. In view of our above findings, the duty and penalty imposed are set aside and the appeal is allowed.
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