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2004 (12) TMI 450 - AT - Central ExciseExtract: .......also read with Rule 57-I(4). 11. emsp In view of the discussion made above, except for modification in the penalty amount under Section 11AC read with Rule 57-I(4) of the Rules, the impugned order is upheld. Both the appeals (Appeal No. E/2106 filed by the assessee and the other Appeal No. E/2275 filed by the Revenue) stand disposed of accordingly.
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