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2000 (12) TMI 290 - CEGAT, NEW DELHIExtract: .......o. 1 cannot be sustained and accordingly set aside the same. Penalty on the other 2 appellants is also set aside since it has been imposed under Rule 209A while the show cause notice proposes penal action under Rule 173Q and there is a vast difference between the two Rules. In the result, we set aside the impugned order and allow all three appeals.
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