2005 (7) TMI 402

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..... n this appeal, the appellants have contested the correctness of the impugned order-in-appeal, vide which the penalty of Rupees 10,000 has been imposed under Rule 173Q read with Section 38A, of the Excise Act on them. The learned Counsel has contended that the appellant Company has nothing to do with the trading business of Smt. Shakuntla Devi, which she is running in the adjoining premises and tha .....

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