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2011 (3) TMI 181 - PUNJAB AND HARYANA HIGH COURTAppeal, to High Court - Reducing of penalties to 10% on fraudulent availment of Cenvat Credit - Fraudulent dealing between purchaser and registered dealers - The matter is covered against the revenue by earlier judgment of the Court, Commissioner of Central Excise, Chandigarh-I Vs. M/s Lalit Steel and Agro Industries - Hence, the appeal is dismissed.
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