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2002 (1) TMI 467 - AT - Central ExciseExtract: .......and observations in the above paragraphs. Looking to all the facts of the case, the evidence on record and the submissions made before us, we hold that the penalty is on the higher side. The penalty is, therefore, reduced to Rs. 50,000/-. 7. emsp But for the above modification, the impugned order is upheld and the appeal is disposed of accordingly.
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