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2004 (10) TMI 142 - AT - Central ExciseExtract: .......on the facts, circumstances of the case, the duty amount and the deposit of the same by the respondents even before the issue of the show cause notice, imposed a lesser penalty. No inference in the impugned order passed by the Commissioner (Appeals) is called for and the same is upheld. The appeals of the Revenue are dismissed. Ordered accordingly.
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