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2001 (1) TMI 699 - AT - Central ExciseExtract: .......is applicable in the present case. Respectfully following the ratio of the above decision, the confiscation of the goods in question and penalty imposed under Rule 173Q of Central Excise Rules is set aside. The appellants are liable to pay a penalty of Rs. 2,000/- under Rule 226 of Central Excise Rules. The appeal is disposed of as indicated above.
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