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2004 (10) TMI 461 - CESTAT, BANGALOREExtract: ....... when there is discrepancy in a Gate Pass unless clandestine removal is established. However, we observe that contravention of Central Excise Rules is established. 5. emsp Demand for duty is set aside. Having regard to the facts of the case, we reduce the penalty to Rs. 5,000/- (Rupees Five thousand only). 6. emsp The appeal thus is partly allowed.
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