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2005 (5) TMI 203 - AT - Central ExciseExtract: .......se findings, the appeal of the Revenue against the impugned order on the ground that no separate penalty under Rule 173Q has been imposed by the adjudicating authority becomes infructuous. Hence we allow the party s appeals and reject the Revenue s appeal. These three appeals are disposed of in the above terms. (Pronounced in the Court on 4-5-2005)
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