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2007 (11) TMI 525 - CESTAT, AHMEDABADExtract: .......plea that the law at that stage was at the initial stage and as such caused confusion and the credit was wrongly availed without any mala fide intention, I reduce the personal penalty imposed to 25 of the duty amount. But for reduction in the quantum of penalty as indicated above, the appeal is otherwise rejected. (Dictated and pronounced in Court)
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