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2002 (5) TMI 379 - AT - Central ExciseExtract: .......t of the duty paid on inputs would also be available to them. In view of all these facts and circumstances, we feel that ends of justice will be met if the penalty is reduced to Rs. 1 lakh only. We order accordingly. The Appeal is disposed of in the above terms. The cross objection also stands disposed of as no new averments have been made therein.
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