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2004 (12) TMI 465 - CESTAT, NEW DELHIExtract: .......ts have not been used within the factory of production of parts, the benefit of Notification is not available. Accordingly the duty confirmed against them is upheld. However, it is not a fit case for imposing penalty equivalent to the amount of duty. We, therefore reduce the penalty to Rs. 2,000/-. But for this modification, the Appeal is rejected.
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