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2001 (9) TMI 467 - AT - Central ExciseExtract: .......we are of the view that no penalty under Rule 173Q is also required to be imposed in view of the facts and circumstances of the present matter as the issue involved is only of interpretation of Section 4(4)(d)(ii) of the Central Excise Act. Accordingly we set aside both the penalties imposed on the Appellants. The appeal is disposed in above terms.
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