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2009 (4) TMI 694 - CESTAT, AHMEDABADExtract: .......nd circumstances of the case and considering the facts that matter involves classification, a lenient view is required to be taken as far as quantum of penalty is concerned. Accordingly, penalty is reduced to Rs. 4 lakhs (Rs. 4,00,000/-). The appeal is disposed of in above terms with consequential relief to the appellants. (Pronounced in the Court)
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