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1989 (2) TMI 272 - AT - Central ExciseExtract: .......173Q of the Rules are quasi-judicial powers clothing the aggrieved person with a right of appeal before the competent appellate authority. We, therefore, hold for the reasons set out above that the imposition of penalty is not sustainable under law and in this view of the matter we set aside the impugned order appealed against and allow the appeal.
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