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1985 (4) TMI 312 - AT - Central ExciseExtract: .......er when the Assistant Manager (Production) authorised clearances (in the absence of his subordinate who used to attend to that work) without caring whether the regulations have been properly followed or not. Balancing these two needs, I order that the penalty under 173Q be reduced to ₹ 4,000/- (Rupees four thousand only). Ordered accordingly.
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