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2001 (3) TMI 158 - AT - Central ExciseExtract: .......ur finding on the first issue. Penalty is also sustainable in view of our finding that the appellants and M/s. L.M.S. Marketing P. Ltd. are related persons however, considering the fact that we have accepted the plea of the appellants regarding availability of SSI benefit, we reduce the penalty to Rs. 20,000/-. 5. The appeal is thus partly allowed.
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