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2004 (7) TMI 170 - AT - Central ExciseExtract: .......penalty under Section 11AC for these amounts. We find that since penalty has already been imposed on the appellants under Section 11AC, there is no need of imposing another penalty under Rule 173Q. Accordingly we uphold the order of the Commissioner except setting aside the penalty of Rs. 2 lakhs imposed under Rule 173Q of the Central Excise Rules.
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