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2005 (7) TMI 207 - CESTAT, MUMBAIExtract: .......e facts and circumstances of the case, I reduce the penalty from Rs. 3.00 lakhs to Rs. 75,000/- (Rupees seventy five thousand only). Confiscation of land, building, plant and machinery is however, set aside. But for the above modification in the quantum of penalty and confiscation, the appeal is otherwise rejected. (Pronounced in Court on 1-7-2005)
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