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2002 (2) TMI 561 - AT - Central ExciseExtract: .......Modvat credit of Rs. 5,39,275/- and the confiscation of the granules with an option to the appellants to redeem the same on payment of redemption fine of Rs. 80,000/- is set aside. 7. emsp In view of the appeal being partly allowed, I reduce the quantum of personal penalty from Rs. 50,000/- to Rs. 25,000/-. Appeal is disposed of in the above terms.
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