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2010 (9) TMI 457

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....sp;  Shri T.C. Nair, Consultant, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The appellants filed these appeals against imposition of penalties under Rule 173Q of the Central Excise Rules on the ground that the appellants, being a registered dealer, issued invoices in respect of the imported goods to the manufacturer witho....

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