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2004 (10) TMI 486 - CESTAT, MUMBAIExtract: ....... penalty is imposable. The Commissioner (Appeals) has rightly relied upon the proviso to Section 11AC entries in the year 2000 and reduced the penalty to 25 of the duty sought to be evaded. I do not find any further justification in the claim that no penalty should have been imposed at all in the case of this type. The appeal is therefore rejected.
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