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2004 (2) TMI 179 - AT - Central ExciseExtract: .......s imposition of penalty equal to the amount of duty. I do not find that the imposition of penalty of Rs. 2,624/- is in any manner exhorbitant, on the respondents. 8. Consequently, the impugned order of the Commissioner (Appeals) is set aside. The order-in-original of the adjudicating authority is restored. The appeal of the Revenue stands accepted.
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