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2004 (3) TMI 612 - CESTAT, NEW DELHIExtract: ......., the impugned order passed by the Commissioner (Appeals) cannot be sustained and is set aside, and the order-in-original is restored. However, the penalty amount which was imposed by the adjudicating authority after keeping in view the total Modvat amount involved, is reduced to Rs. 2,500/-. The appeal of the Revenue is allowed in the above terms.
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