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2003 (10) TMI 150 - CESTAT, MUMBAIExtract: ......., paid the duty and interest demanded and have pleaded that the penalty is far in excess of the contravention if any. Taking all factors into consideration we observe that the penalty of Rs. 1 lakh is indeed excessive. We reduce the penalty to Rs. 35,000/-. The appeal is thus partly allowed. The stay application and the appeal are thus disposed of.
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