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2003 (8) TMI 101 - AT - Central ExciseExtract: .......entre Excise Law and follow any Central Excise Procedures. Hence there is no case for infringement of any Central Excise Rules with an intention to evade duty, therefore, invocation of penalty under Rule 173Q is not called for and penalty as imposed is required to be set aside. 8. In view of our findings, the order is set aside and appeals allowed.
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