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2003 (7) TMI 622 - AT - Central ExciseExtract: .......n view the facts and circumstances of the case and the fact that the appellants had already paid the duty, the penalty is further reduced to Rs. 50,000/- (rupees fifty thousand only). 4. emsp Except for this modification in the penalty amount, the impugned order of the Commissioner (Appeals) is maintained. The appeal stands disposed of accordingly.
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