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2004 (8) TMI 513 - CESTAT, NEW DELHIExtract: .......hey did not know the price at which the goods were being cleared by the marketing division and, therefore, the penalty is justified. However, having regard to the value of the goods and the fact that duty has been paid immediately after the issue of show cause notice, we reduce the penalty to Rs. 5,000/-. The appeal is thus partly allowed as above.
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