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2002 (8) TMI 219 - AT - Central ExciseExtract: .......nce of goods without payment of duty. Therefore, he is found liable for penalty. We find no reason to disagree with the adjudicator. However, keeping in mind the duty now being held as liable to be paid, we would consider reducing the penalty. We would reduce the same to Rs. 50,000/- from Rs. 5 lakhs as imposed. 4. Appeals disposed off accordingly.
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