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2006 (10) TMI 423 - AT - Central ExciseExtract: .......3. After hearing and perusal of the records, I find that penalty imposed by the Commissioner (Appeals) is unduly harsh. I therefore, following the ratio of the above orders, set aside the impugned order and restore the penalty amount under section 76 of the Finance Act, 1994 to the originally determined amount. The appeal is allowed in above terms.
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