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2007 (3) TMI 280 - HC - Central ExciseExtract: ....... within its jurisdiction to reduce the penalty in terms of erstwhile Rule 96ZO(3) of the Central Excise Rules, 1944. The substantial question of law is answered accordingly. 10. For the reasons recorded above, we find no ground to interfere with the impugned order passed by the Tribunal. The reference is dismissed accordingly. No order as to costs.
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