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2005 (4) TMI 144 - AT - Central ExciseExtract: .......ld follow that the penalties on M/s. TPCL cannot be sustained. A benefit will, incidentally, flow from this decision to APCL insofar as the penalty imposed on them under Rule 198 is concerned, and we vacate that penalty also. 6. In the result, after setting aside the impugned order, we allow both the appeals. (Dictated and pronounced in open court)
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