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2005 (8) TMI 542 - CESTAT, MUMBAIExtract: .......ed in confirmation of demands of duty by the original adjudicating authority. Accordingly, I restore the order of Dy. Commissioner confirming the demand of duty against the respondents. However in the facts and circumstances of the case penalty imposed upon the respondent rsquo s is reduced to Rs. 50,000/-. The appeal is disposed of in above terms.
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