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2010 (5) TMI 787 - AT - Central ExciseExtract: .......by each of the units. The Commissioner (Appeals) was not justified in reducing the penalty. In the result, the appeals filed by the department succeed and the impugned order is hereby set aside and the order passed by the adjudicating authority is restored. The appeals filed by M/s. Hi-Tech Electronics Industries and Shri Avtar Singh are dismissed.
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