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2003 (6) TMI 371 - CESTAT, MUMBAIExtract: .......context of the nature of violation and conduct established from facts of each case. Keeping in mind the circumstances of this case and the facts as on record, we would consider the penalty of Rs. 1 lakh as imposed under 173Q(1)(a) to be excessive and reduce the same to Rs. 5,000/- only. 5. emsp The appeal is therefore partly allowed in above terms.
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