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2006 (6) TMI 466 - AT - Central ExciseExtract: .......above observation and finding of the Tribunal. The reduced penalty of Rs. 16,000/- as per the impugned order is also not sustainable in view of the ratio of the decision of the Tribunal cited supra. In the circumstances the appeal filed by the Revenue is dismissed and the appeal filed by the assessee allowed. (Dictated and pronounced in open Court)
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