2001 (4) TMI 573

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....odade, JDR, for the Respondent. [Order]. - Appeal is taken up for disposal with the consent of both sides after waiving deposit. 2. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the order of the Dy. Commissioner impugned before him, imposing under Rule 173Q a penalty of Rs. 1 lakh on the appellant and confiscating goods manufactured by it and permittin....