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2001 (12) TMI 112 - AT - Central ExciseExtract: .......eedings have not been initiated under 11A, following the decision of the Tribunal in Eicher Demm referred to above. 6. Accordingly penalty is reduced to Rs. 1,00,000/- as against Rs. 3,35,023/- under Rule 57U(6) and levy interest under Section 11AB is set aside. But for this modification, the impugned order is otherwise upheld. Ordered accordingly.
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