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2002 (3) TMI 697 - CEGAT, KOLKATAExtract: ....... of packing. As such, I do not find any merits in the appellants rsquo appeal and uphold the demand of duty. However, in the facts and circumstances of the case, the quantum of personal penalty is reduced to Rs. 35,000/-. But for the above modification in the quantum of penalty, the appeal is otherwise rejected. Stay Petition also gets disposed of.
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