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1999 (10) TMI 445 - AT - Central ExciseExtract: ....... emsp The duty demanded had been arrived at by the adjudicating authority as Rs. 1,06,864.21 and a penalty of Rs. 5,000/- (Rupees Five Thousand only) has been imposed under Rule 173Q of the Central Excise Rules. 9. emsp In the facts and circumstances of the case, we do not find any merit in this appeal and the same is rejected. Ordered accordingly.
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