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2000 (1) TMI 758 - AT - Central ExciseExtract: ....... the facts and circumstances the penalty is confirmed for Rs. 40,000/- (Rupees Forty thousand) and the relief given is only to an extent of Rs. 10,000/-. With regard to confirmation of duty, the Collector shall rework out the duty amount as noted above after giving opportunity of hearing to the appellant. The appeal is otherwise rejected on merits.
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