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2004 (11) TMI 200 - AT - Central ExciseExtract: ....... I reduce the penalty under Section 11AC from Rs. 4,69,077/- to Rs. 50,000/- and set aside the penalties imposed on Shri Satish Talwar . Since the appellants have paid back the amount received from the insurance company towards the CVD duty no further demand against the appellant company arises. 4. The order of the Tribunal is modified accordingly.
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