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2004 (3) TMI 184 - CESTAT, MUMBAIExtract: .......is case. As regards penalty under 173Q the same i.e 173Q(1)(bb) for Modvat reveals that the ingredients of a violation thereof are not established. Penalty under Rule 173Q(1)(bb) is not called for. Revenue appeal is required to be dismissed. 6. Consequently, appeal of assessee allowed as regards penalty and interest and appeal of Revenue dismissed.
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