2009 (11) TMI 445

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....ondent. [Order]. - The present appeal has been filed under Section 35-G of the Central Excise Act, 1944 The following substantial question of law has been sought to be raised in the appeal :- (i) Whether the respondents are liable to pay the penalty under Rule 173Q of Central Excise Rules, 1944? 2. Heard Sri Subodh Kumar, learned counsel for the appellant and Sri S.D. Singh, learned counsel for....