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2004 (5) TMI 348 - CESTAT, MUMBAIExtract: .......nt. Therefore there is an evasion to justify imposition of penalty under Section 11AC. However, looking to the circumstance, instead of penalty of equivalent amount imposed in this case, penalty of Rs. 5,000/- should be adequate to meet the ends of justice. 6. emsp Accordingly the penalty is reduced to Rs. 5,000/-. The appeal is otherwise rejected.
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