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2002 (8) TMI 178 - CEGAT, COURT NO. II, NEW DELHIExtract: .......inst the appellants. As the excisable goods were removed without payment of appropriate duty of excise, penalty is imposable on them. However, taking into consideration all facts and circumstances of the matter, we feel that a penalty of Rs. 10,000/- will meet the end of justice. We order accordingly. But for this modification, the appeal rejected.
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