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1993 (7) TMI 210 - AT - Central ExciseExtract: .......of any rule with intent to evade payment of duty under Rule 173Q(1)(d). No other provision under Rule 173Q(1) has also been found to have been contravened. Hence, there is no warrant for imposition of any penalty under Rule 173Q or otherwise. 9. In the circumstances, the appeals are allowed. The appellants will be entitled to consequential reliefs.
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