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2000 (10) TMI 78 - AT - Central ExciseExtract: .......id. After all, as we have noted, this was not an issue that required deep scientific study or arcane knowledge. We accordingly confirm the demand for duty. We, however, reduce the penalty imposed on the firm of Rs. 10,000/- to Rs. 1,000/-, and set aside the penalty of Rs. 1,000/- imposed on Kailashbhai Kotak, its partner. 11.Appeal allowed in part.
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