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2002 (1) TMI 1039 - AT - Central ExciseExtract: .......ce such a decision is taken, there is no longer any contravention of Rule 57G. Any contravention of that Rule by the assessee stands obliterated by the above decision of the Commissioner (Appeals). In the absence of contravention of Rule 57G, there is no question of sustaining the penalty. Accordingly, I set aside the penalty and allow this appeal.
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