2007 (1) TMI 428

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.... Respondent. [Order]. - Heard both sides. 2. The Revenue filed this appeal against the Order-in-appeal dated 30-7-2004 wherein Commissioner (Appeals) reduced penalty from Rs. 10,000/- to Rs. 2,000/- under Rule 173Q of the Central Excise Rules, 1944. 3. In the appeal memorandum, it was contended that a plain reading of Rule 173Q suggests that minimum penalty for any contravention und....