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1989 (6) TMI 145 - AT - Central ExciseExtract: .......ntral excise duty on the Compressed Gas. In the circumstances, we do not consider this to be a fit case for imposition of penalty under Rule 173Q. In the result, we set aside the order of penalty. 5. emsp The appeal is disposed of in the above terms. Since, admittedly, the duty was paid under protest, that same should be refunded to the appellants.
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