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2004 (1) TMI 184 - AT - Central ExciseExtract: ....... of the Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944 could be sustained and also the penalty under Rule 173Q is not called for. The demand and the penalty are required to be set aside. In view of the findings the order of the lower authorities is to be set aside and the appeal is to be allowed. Order accordingly.
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