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2004 (11) TMI 143 - CESTAT, CHENNAIExtract: .......that the appropriate amount of penalty leviable in this case is the amount of Rs. 2,83,920/-. This amount was reduced by the Commissioner to Rs. 1 lakh, but the Revenue has not appealed against this reduction. In the circumstances, the penalty imposed by the lower appellate authority will have to be sustained and, accordingly, I reject this appeal.
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