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2005 (9) TMI 162 - CESTAT, BANGALOREExtract: .......a. The penalty imposed under Rule 173Q is not sustainable when on merits the assessee has succeeded in the case. Respectfully following ratio of the Larger Bench of the Tribunal s judgment cited above, penalty of Rs. 1,00,000/- under Rule 173Q is set aside. The appeal is allowed with consequential relief. (Pronounced and dictated in the open Court)
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