2010 (2) TMI 1268

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..... Customs, Excise Service Tax Appellate Tribunal, New Delhi. It has raised the fallowing substantial question of law in this appeal :- Whether in the absence of specific provisions in the statute i.e. in Rule 173Q(1)(bbb) for penalty which is inserted on a later date and there were generalized entries in Rule 173Q(i)bb (d) to punish the guilty and guilt of the offender is proved beyond doub .....

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