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1992 (10) TMI 196 - CEGAT, NEW DELHIExtract: .......e to say, the amount of duty should be finally confirmed. 15. In view of our conclusions, we do not think that this is a fit case for either reduction in penalty or completely dispensing with it. We, therefore, uphold the impugned order and reject the appeal subject to the recalculation of the amount of duty as indicated in the preceding paragraph.
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