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2001 (5) TMI 264 - AT - Central ExciseExtract: .......y as determined and demanded is therefore confirmed. (e) We find that the penalty of Rs. 5,000/- has been imposed under Rule 173Q(1), which is neither excessive nor uncalled for in the facts of this case. The same is also therefore, confirmed. 8. emsp In view of our findings, there is no merit in the present appeal. The same is therefore dismissed.
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