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1999 (2) TMI 618 - CEGAT, NEW DELHIExtract: .......t at Page 57 is directed to be requantified by the jurisdictional Assistant Commissioner to whom the matter is remanded for the above purpose. Having regard to the fact that duty demand would get reduced by virtue of extension of benefit of notification to certain items as held above, we reduce the penalty imposed on the appellants to Rs. 50,000/-.
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