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2001 (3) TMI 194 - AT - Central ExciseExtract: ........ 13. As a result, both the impugned orders-in-appeal are set aside and the orders-in-original are restored subject to the reduction in the amount of penalties in the two cases as above. 14. All the three appeals filed by the Revenue are thus allowed in the above terms. The cross objections filed by the respondents are also disposed of accordingly.
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