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2003 (5) TMI 382 - CEGAT, NEW DELHIExtract: .......es imposed both under the Customs Act and Central Excise Act which shows that the penalties imposed originally by the Commissioner under impugned Order on the Companies were found to be on higher side. In view of this, we do not find any reason to impose any penalty on any of the respondents. All the three appeals filed by the Revenue are rejected.
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