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2002 (10) TMI 510 - CEGAT, NEW DELHIExtract: .......osed and redemption fine demanded are on higher side and there is no warrant for imposing the penalty both under Section 11AC of the Central Excise Act and under Rule 173Q of the Central Excise Rules. I, therefore, reduce the entire penalty to Rs. 25,000/- and the redemption fine to Rs. 1 lakh only. But for the modification, the appeal is rejected.
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