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2006 (1) TMI 282 - AT - Central ExciseExtract: .......transportation charges towards assessable value of the goods is set aside. 8. emsp The lower authorities also imposed penalty on the firm. Taking into account the facts and circumstances of the case, we reduce the penalty to Rs. 20,000/- (Rupees twenty thousand only). Appeal is disposed of as indicated above. (Dictated and pronounced in open Court)
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