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2009 (11) TMI 445

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....ShriS.D. Singh, Counsel, for the Respondent. [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 appell....