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2000 (8) TMI 205 - CEGAT, COURT NO. II, NEW DELHIExtract: .......rd is rejected. 8. Consequently, the appeal succeeds for an amount of Rs. 16,800 plus the amount of duty calculated at appropriate rates for Rs. 20,000/-. The balance of the duty amount confirmed on the appellants is upheld. The penalty is also reduced to Rs. 5,000/-. But for these modifications, the appeal otherwise fails and the same is rejected.
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