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2004 (8) TMI 266 - AT - Central ExciseExtract: ....... restored. However, the order-in-original dated 31-10-2002 imposing penalty of Rs. 10,000/- while confirming the duty demand, is modified by setting aside the penalty as the facts and circumstances of the case, in our view, did not warrant the imposition of any penalty. Both the appeals of the Revenue accordingly stands accepted in the above terms.
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