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2000 (9) TMI 187 - AT - Central ExciseExtract: .......en done. Confiscation of these goods under rule 173Q therefore is sustainable. 17.Penalty was therefore imposable on this ground. The value of the scrap in excess is Rs. 37.00 lacs and the duty payable on it is Rs. 11.00 lacs. In these circumstances, we do not find the penalty of Rs. 5.00 lacs excessive. 18.Both the appeals are therefore dismissed.
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