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2007 (1) TMI 476 - CESTAT, AHMEDABADExtract: .......nalty imposed on the appellant seems to be on the higher side. Hence, considering the totality of the circumstances of the issue, the penalty imposed on the appellant is reduced to Rs. 3.0 lacs (Rupees Three Lacs only). The impugned order is modified to this extent and the appeal of the appellant is allowed partly. (Pronounced in Court on 5-1-2007)
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