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1998 (1) TMI 290 - AT - Central ExciseExtract: .......valuation as above, we reduce the fine in lieu of confiscation under Rule 173Q(2) from Rs. 5 lakhs to Rs. 75,000/- and the penalty on them under Rule 173Q from Rs. 5 lakhs to Rs. 50,000/-. 13. emsp It is also directed that the duty demand be redetermined in the light of our findings as above. 14. emsp The appeals are disposed of in the above terms.
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