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2009 (11) TMI 777 - AT - Central ExciseExtract: .......issioner (Appeals) taking the above facts into account, confirmed the amount of duty and interest but reduced the amount of penalty to Rs. 20,000/-. 3. After hearing both sides, we are of the view that the penalty sustained by the Commissioner (Appeals) on the appellant is not justified. The same is set aside. 4. The appeal is disposed of as above.
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