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2001 (12) TMI 481 - CEGAT, CHENNAIExtract: .......lls v. CCE, Chandigarh, and in the case of Goenka Woollen Mills v. CCE, Shillong (supra), I set aside the penalty of Rs. 2,00,000/- imposed on appellants M/s. BNK Engine Parts Pvt. Ltd. and so also the penalty of Rs. 2,50,000/- imposed on appellants M/s. Pilot Liners Pvt. Ltd. Except for the above modifications, the appeals are otherwise dismissed.
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