2003 (11) TMI 547

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.... JDR, for the Respondent. [Order]. - Issue is whether when a demand under Central Excise, as made, is dropped by original authority can the penalty Rule 173Q(1) could be sustained. 2. (a)  Demand was on allegation of clandestine removal of aerated water and the same has not been upheld. The reasons for penalty are :-   "However, I do find from the facts discussed above that the....