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44,66,247/- on assessee under the provisions of Section 11AC ibid; (iv) impose a penalty of Rs. 5 lakhs on assessee in terms of provisions of Rule 173Q of the Central Excise Rules, 1944 and Rule 25 of the Central Excise Rules, 2001 both read 4 Page 5 JUDGMENT with section 38A of the Central Excise