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2002 (8) TMI 669 - CEGAT, KOLKATAExtract: .......therein, the benefit of the same would be extendable to them by the adjudicating authority in respect of the quantum of penalty. A penalty of Rs. 50,000/- (Rupees fifty thousand only) imposed on Appellant No. 2, Shri Gilra is also upheld as he controls the production and clearance of the excisable goods. Appeals are disposed of in the above manner.
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