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1984 (3) TMI 220 - CEGAT, NEW DELHIExtract: ....... to pay the Central Excise duty. We, therefore, hold that contravention of Rule 173-Q of the Central Excise Rules or any other provision of the Central Excises and Salt Act has not been brought home to the appellant. The penalty imposed on him and the demand for duty on 52 kgs. of cushion compound are set aside. This appeal is, accordingly allowed.
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