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2005 (4) TMI 187 - CESTAT, MUMBAIExtract: ........ 50 lakhs (Rupees Fifty Lakhs only) and penalty under Rule 173Q is set aside. (2) Appeal No. E/43/2002 - Penalty under Rule I73Q is reduced to Rs. 25 lakhs (Rupees Twenty-Five Lakhs only). (3) Appeal No. E/3850/2001 - Penalty under Section 11AC is reduced to Rs. 30 lakhs (Rupees Thirty Lakhs only). 10. The appeals are thus partly allowed as above.
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