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2003 (11) TMI 127 - AT - Central ExciseExtract: .......rranted. Penalty of Rs. 50,000/- imposed is set aside. 9.In view of what is stated above, appeal is partially allowed by setting aside the penalty and setting aside duty demand in excess of Rs. 60,52,682/-. Deputy Commissioner shall adjust this amount from Rs. 1.5 crore already paid by the appellant and return the remaining amount to the appellant.
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