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2005 (2) TMI 396 - CESTAT, BANGALOREExtract: .......ing regard to the facts and circumstances of this case, we consider that a maximum penalty equivalent to the amount of duty not paid is not called for. We, therefore, reduce the penalty to Rs. 30,000/- under Rule 96ZB(3). Subject to this modification, the order of the Commissioner is upheld. 6. The appeal is thus partly allowed. (Dictated in court)
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