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2000 (1) TMI 82 - IN THE CEGAT, COURT NO. I, NEW DELHIExtract: .......t earlier paid. The penalty amount has also rightly been imposed on them as they deliberately, wilfully and illegally deducted the value of the gifts from the assessable value of the product for the purposes of payment of excise duty. 13. Consequently, there is no merit in both the appeals of the appellants and the same are ordered to be dismissed.
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