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1983 (6) TMI 101 - AT - Central ExciseExtract: ....... there is no mens rea on the part of the manufacturers and therefore, we find that there is no justification for the levy of penalty of Rs. 200/- under Rule 173Q of the Central Excise Rules, 1944. Accordingly, we set aside the order of penalty of the Assistant Collector and thus allow the cross-objection of M/s. Indopharma Pharmaceutical Works Ltd.
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