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2003 (5) TMI 167 - AT - Central ExciseExtract: ....... the facts of the case. We therefore reduce the penalty as Rs. 5,000/-. The cross objection filed by the assessee is thus allowed by setting aside the confiscation of raw material valued at Rs. 4,32,515/- and the redemption fine. The duty for the year 1996-97 is reduced from Rs. 36,565/- to Rs. 34,824/- and penalty from Rs. 77,038/- to Rs. 5,000/-.
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