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2004 (10) TMI 128 - CESTAT, NEW DELHIExtract: .......r, to the satisfaction of the jurisdictional Adjudicating Authority which would also recompute the duty liability and intimate the same to the Appellants. We also hold that penalty is imposable on the Appellants. However, in the facts and circumstances of the case, we reduce the penalty to Rs. 25 lakhs. 13.Appeal is disposed of in the above manner.
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