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2002 (6) TMI 601 - CEGAT KOLKATAExtract: .......fore issue of show-cause notice and following the ratio of the Tribunal's decision in Escorts JCB Ltd. v. CCE, we are of the view that penalty imposed is on the higher side. We, therefore reduce the penalty to ₹ 4 lakhs (Rupees four lakhs only) which in our view will meet the ends of justice. But for this modification, appeal is rejected.
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