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2002 (1) TMI 1115 - CEGAT, CHENNAIExtract: ....... ORDER 29. emsp In view of majority order, the impugned order of the Commissioner of Central Excise, Chennai is modified to the extent that penalty under Rule 173Q shall be reduced to Rs. 10,00,000/- (Rupees ten lakhs only) and the appeal allowed in the above terms by reducing the penalty. Sd./-(Jeet Ram Kait)Member (T) Sd./-(S.L. Peeran)Member (J)
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