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2003 (8) TMI 88 - CESTAT, NEW DELHIExtract: .......11-5-2001 is not directly applicable to the appellants case as the demand is in respect of an earlier period. But the principle contained therein can be applied here also. We, therefore, direct the appellant to deposit an amount of Rs. 75,000/- towards the demand of penalty. The order impugned is modified as above. The appeal stands partly allowed.
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