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2005 (8) TMI 544 - CESTAT, MUMBAIExtract: .......seas Electronics Ltd. - 2003 (155) E.L.T. 541 (LB). (b) emsp Bilt Industrial Packaging Co. Ltd v. CCE - 2004 (174) E.L.T. 177 (T) 8. emsp In the aforesaid circumstances, it can be said that the Commissioner (Appeals) was justified in reducing the penalty amount. Accordingly, appeal filed by the Department is hereby dismissed. (Pronounced in Court.)
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