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2001 (2) TMI 731 - AT - Central ExciseExtract: .......s of contumacious conduct of evading duty, heavy penalty is called for. We find that Rs. 10,000/- penalty under Rule 173 Q (1) is not adequate, but then Revenue has not come in appeal, therefore, reluctantly we confirm the same. 5. emsp In view of our findings, we find no reason to interfere with the order of the Collector. The appeal is dismissed.
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