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2013 (4) TMI 407 - AT - Central ExciseReduction of penalty - Held that:- As the goods clandestinely removed are not available for confiscation, but the appellant had the knowledge of clandestine activity being undertaken. However, looking to the facts and circumstances of the case, a penalty of Rs.30,000/- will meet the ends of justice and accordingly penalty of Rs.60,000/- imposed upon the appellant is reduced to Rs.30,000/-.
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