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2003 (6) TMI 121 - AT - Central ExciseExtract: .......asis of ex-factory price of similar goods is in order. However, considering the over all facts of the case, we do not find that imposition of penalty to the extent of Rs. 39,24,434.99 equal to the duty demand is justified and we reduce the same to Rs. 5 (Five) Lacs. 10.The appeal is dismissed except for reducing 8195 the penalty as indicated above.
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