2001 (11) TMI 407

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.... [Order]. -  This appeal is taken up for final decision with consent of both sides after waiver of pre-deposit. 2. I have heard both sides and find that the issue revolves round the imposition of penalty under Rule 173Q imposed on the manufacture of iron and steel products opting to pay duty under Rule 96ZP3. The penalty of Rs. 10,000/- has been imposed under Rule 173Q this case, as t....