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1988 (4) TMI 216 - AT - Central ExciseExtract: .......ng duty under Rule 9(2) of the Central Excise Rules and imposition of penalty under Rules 9(2), 173Q and 226 of the Central Excise Rules, are, therefore, according to the provisions of law and are justified in the facts and circumstances of the case. 10. In the light of the aforesaid discussions, we uphold the impugned order and dismiss the appeal.
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