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2000 (8) TMI 175 - AT - Central ExciseExtract: .......e removing from the factory shall be debitable and hence is sustainable in law. 7. Insofar as imposition of the penalty is concerned, looking to the facts and circumstances of the case, we hold that imposition of penalty is on the higher side, therefore the same is reduced to Rs. 50,000/- under Rule 173Q. Appeals are disposed of in the above terms.
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