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2001 (2) TMI 248 - AT - CustomsExtract: .......e summarise our order as below - (i) The penalty imposed on EPIL-RSPL is set aside. Their appeal is allowed. (ii) The quantum of penalty imposed upon ECIL is reduced from Rs. 1,34,42,174/- to Rs. 20,00,000/-. (iii) For re-determination of the demand of duty short-paid, the proceedings are remitted back to the jurisdictional Commissioner of Customs.
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