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2016 (8) TMI 1018 - AT - Central ExciseImposition of penalty - trading of goods on commission basis - goods cleared without payment of duty - Held that:- it is found that the role of the appellant against the total quantity of 567.600 MT goods cleared clandestinely, is limited to 316.85 MT and the commission received by them as trader is around ₹ 3.16 lacs @ ₹ 1/- per kg. as claimed. Therefore, it would be appropriate to reduce the penalty on the Appellant from 25 lacs to ₹ 10.00 lacs. - Decided partly in favour of appellant
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