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2003 (1) TMI 400 - AT - Central ExciseExtract: ....... Paras 43, 44, and 45 of the Order exhibits this conflict in findings. These paras are the grounds on which such a large penalty has been arrived at. We cannot therefore uphold the penalty of Rs. 10 lakhs imposed on the grounds as arrived at by the learned Commissioner. 10. emsp In view of our findings, the appeal is disposed of in the above terms.
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