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2004 (3) TMI 649 - CESTAT, MUMBAIExtract: .......20,000/- and the penalty imposed under Rule 173Q is set aside. (4) emsp Consequent to reduction of penalties as above, the penalties imposed on the appellant Nos. 2 and 3 are also reduced from Rs. 15,000/- to Rs. 5,000/-. But for the modification indicated above the orders of the lower authorities are confirmed. The appeals are thus partly allowed.
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