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2003 (8) TMI 435 - CESTAT, NEW DELHIExtract: ....... confirmed against them. The penalty is also imposable on the Appellants under Rule 173Q of the Central Excise Rules, 1944. The penalty of Rs. 5 lakhs, however, appears to be on the higher side and the interest of justice will be met if the penalty of Rs. 2.50 lakhs is imposed on them. We order accordingly. The appeal is disposed of in these terms.
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