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2003 (11) TMI 134 - AT - Central ExciseExtract: .......ake note of the fact that the duty involved on these goods is Rs. 24 lakhs and that at least to some extent, the weight of the anti-static oil would have contributed to the weight of the product. Taking these aspects into account, we reduce the penalty imposed on the appellant from Rs. 50 lakhs to Rs. 35 lakhs. 8. The appeal is thus partly allowed.
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