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2001 (10) TMI 138 - AT - Central ExciseExtract: ....... gravity of the offence and the extent of the evasion. It is true that duty has been paid prior to the issuance of the show cause notice. Lesser penalty would be justified in our view, namely Rs. 10 lakhs under Rule 173Q of the Rules and Rs. 10 lakhs under section 11AC of the Act would suffice, but for this modification the appeal stands dismissed.
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