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2002 (9) TMI 241 - AT - Central ExciseExtract: .......ppellant say that they have already paid a duty of Rs. 3,242/- on these steel ingots. If that be so, they would not be liable to pay this duty again. In the facts and circumstances of the case, the penalty is reduced to Rs. 15,000/- (Rupees fifteen thousand only). 5. The appeal and the Miscellaneous Petition are thus disposed of in the above terms.
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