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2002 (3) TMI 168 - AT - Central ExciseExtract: .......of Trade Notice procedure arrived at. The violation of Trade Notice procedure cannot deny the substantial benefit of Modvat credit, otherwise eligible under the law. A penalty of Rs. 5 lakhs under Rule 173Q(1) for such a violation of Trade Notice procedure cannot be upheld. 5. In view of the findings, the order is set aside and appeals are allowed.
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