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2004 (1) TMI 123 - AT - Central ExciseExtract: ....... The penalty imposed by the adjudicating authority under Rule 173Q also could not be changed to, under Rule 226 by the Commissioner (Appeals) in view of the discussion made above. Consequently, the impugned order of the Commissioner (Appeals) is set aside and the order of the adjudicating authority is restored. The appeal of the Revenue is allowed.
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