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2007 (1) TMI 337 - CESTAT, MUMBAIExtract: .......d are therefore liable to penalty. We note that similar view was also taken in the case of Fresh Laboratories - 2003 (155) E.L.T. 335. However, looking into the circumstances, we find that the penalty is harsh and reduce the same from Rs. 20 Lakhs to Rs. 5 Lakhs. 10. emsp Appeal is partly allowed as per above terms. (Pronounced in Court on 18-1-07)
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