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2005 (6) TMI 348 - CESTAT, CHENNAIExtract: .......at this penalty is unjust in the facts and circumstances of the case. However, the separate penalty of Rs. 23,000/- does not seem to be warranted and the same is set aside. The impugned order will stand modified to this extent. 6. emsp The appeal is dismissed with the above modification of the impugned order. (Pronounced in open Court on 27-6-2005)
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