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2004 (1) TMI 458 - CESTAT, NEW DELHIExtract: .......exemption limit and they deposited the duty for the period in question themselves. Therefore, keeping in view all these facts and circumstances and the conduct of the appellants, the penalty is reduced to Rs. 25,000/-. Except for this modification in the penalty, the impugned order is upheld. The appeal of the appellants is disposed of accordingly.
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