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1993 (3) TMI 232 - CEGAT, BOMBAYExtract: ....... suo moto on our own, without any appeal from the Revenue or a cross objection, going by the unchallenged findings of the Collector, he is not justified in invoking Rule 173Q to impose a penalty. Because that rule can be pressed into action, only when there is a violation of rules with an intend to evade duty. Hence we are to set aside the penalty.
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