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2001 (8) TMI 770 - CEGAT, NEW DELHIExtract: .......igible person by availing exemption and also on account of sale of goods through related person. However, considering the facts that the Appellants rsquo plea has been accepted in respect of goods affixed with brand name lsquo SHAH TRUMPELT rsquo the penalty is reduced from Rs. 75,000/- to Rs. 15,000/-. The appeal is disposed of in the above terms.
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