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1997 (2) TMI 491 - CEGAT, MUMBAIExtract: .......ntitled to D.E.E.C. benefits for the consignments in question. The fine on the goods is accordingly reduced from Rs. 8 lakhs to 4 lakhs (Rupees Four lakhs only) and the penalty on the appellants is reduced from Rs. 5 lakhs to Rs. 2 lakhs (Rupees two lakhs only). The Commissioner rsquo s order is modified only to this extent. It is otherwise upheld.
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