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2004 (7) TMI 120 - CESTAT, BANGALOREExtract: .......ty or in the Show Cause Notice. Therefore, penalty imposed under Rule 173Q is set aside. Except for this modification, there is no merit in the appeal. The duty confirmed by the authorities below is sustained while penalty imposed under Rule 173Q is set aside. The impugned order is modified accordingly and appeal is disposed off in the above terms.
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