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2002 (12) TMI 485 - AT - Central ExciseExtract: .......iew that the lower authorities have correctly demanded the duty amount in accordance with the provision of the revised rule, which requires no interference. We find that the Commissioner (Appeals) has already reduced the penalty amount from Rs. 20,000/- to Rs. 2,000/- which is nominal and calls for no further reduction. 4. emsp Appeal is dismissed.
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