There are remarkable dissimilarities between this piece (KM X2 or X2a) and the one above. The most important is that this piece is not a token but a propaganda piece to promote neo-nazism. Mussolini's National Fascist Party was banned after the second world war, but it was succeeded immediately by similar parties, notably Alleanza Nazionale, which long had the support of Alessandra Mussolini, the dictator's granddaughter. Neo-fascists had this medal struck in the 1960's. In spite of the R mintmark it is highly unlikely to have been struck at the Rome mint.
The medal was clearly inspired by the 20 lire 1928, replacing the head of king Victor Emanuel III, who appears on other coins with a helmet, by Mussolini, who was usually shown in a military cap, not a helmet. Note that the first world war helmet on the coin was replaced by a second world war helmet on the medal. The legend MUSSOLINI MCMXLIII refers to Mussolini's capture and death in 1943.
The reverse seems the same as that of the coin (MEGLIO.VIVERE.VN.GIORNO.DA.LEONE.CHE CENTO.ANNI DA.PECORA means it is better to live one day like a lion than 100 years like a sheep), though the execution is slightly cruder. Note that on Mussolini's crypt, there are two fasces like the one on the coin. Note also that to an Italian fascist, the legend, originally referring to Italian participation in the first world war, would seem appropriate for Mussolini.
Peter