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2003 (12) TMI 259 - AT - Central ExciseExtract: .......y came to the conclusion that(f) there was no case of any short payment of duty, the duty demand as determined is set aside. 5.The appeal is therefore partly allowed by reducing the penalty under Rule 173Q(1)(a) from Rs. 1,00,000/- to Rs. 5,000/- and setting aside of the duty demands as made. Ordered accordingly. (Pronounced in Court on 11-12-2003)
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