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2002 (4) TMI 481 - CEGAT, NEW DELHIExtract: .......n view of the facts of the case and the fact that Modvat/Cenvat credit has been held by the Adjudicating Authority to be available to the Appellants, we are of the view that interest of justice will be met if the Appellants are ordered to pay a penalty of Rs. 50,000/- only. We Order accordingly. 7. emsp The Appeal is disposed of in the above terms.
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