2005 (11) TMI 397

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....vi, SDR, for the Respondent. [Order]. - Ld. Commissioner (Appeals) imposed a penalty of Rs. 1,33,500/- on the assessee under Rule 173Q of the Central Excise Rules, 1944. The penal provision invoked by the Department in the relevant show-cause notice was Rule 173 GG. Ld. Commissioner (Appeals) found that, during the period of dispute, this Rule was not in the statute book and accordingly, she....