GX,
Look at the 1840 EM 3 kopeks. There are 4 variations: Old design, New Design, and 2 mule combinations. The same exists in 2 kopeck coins, and one of the mules (decorated cypher) was struck in 1840 and 1841. It appears that the above 3 kopecks is just such a mule, but unlike the 2 kopeck mule, it is unlisted and I have never seen one before.