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2004 (2) TMI 445 - AT - Central ExciseExtract: .......l. No interference is called for. 5. emsp In the view we have taken above, the duty demand on the first appellant is reduced to Rs. 10,88,676/-. Penalty on it is also reduced to Rs. 5 lakhs. The appellant manufacturer shall, in addition, be liable to pay interest as applicable. The appeal of Shri Vipin Gupta Appeal No. E/462/2003-NB(A) is rejected.
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