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1999 (7) TMI 623 - CEGAT, NEW DELHIExtract: .......t the benefit of Notfn. No. 202/88-C.E. was not available to the pipes and tubes made out of the bars. The Collector (Appeals) had reduced the amount of penalty from Rs. 50,000/- to Rs. 5,000/- (Rs. five thousand only). As the matter stands settled by the aforesaid Tribunal decision, we do not find any merit in this Appeal and the same is rejected.
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