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1994 (2) TMI 200 - AT - Central ExciseExtract: .......modify the penalty imposed under Rule 173Q to that under Rule 226. The ingredients of the offence had been spelt out to them and also understood/replied by them. The non-mention of Rule 226 in the Show Cause Notice is no impediment to the order proposed by us. 5.The appeal is allowed and the impugned order is partially set aside on the above terms.
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