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2004 (2) TMI 99 - CESTAT, NEW DELHIExtract: .......o be rather penalised under Rule 173Q for having removed the finished goods without payment of duty which resulted in shortage of 8300 Kgs. of the goods. Therefore, the impugned order of the Commissioner (Appeals) is set aside and the order-in-original of the adjudicating authority is restored. The appeal of the Revenue accordingly stands accepted.
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