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2015 (10) TMI 565 - SCH - Central ExciseImposition of penalty - whether penalty under Rule 173Q of CER 1944 is relatable to non-demanding of interest under Section 11AB - Supreme Court dismissed the appeal filed by Revenue against the decision of High Court [2003 (11) TMI 597 - KARNATAKA HIGH COURT]; wherein High Court rejected the petition as non maintainable.
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