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1987 (12) TMI 159 - AT - Central ExciseExtract: .......We note that some of the demands overlap and some legitimate deductions have not been granted. Taking all circumstances in consideration we reduce the penalties of Rs. 1,45,000/- and Rs. 1,00,000/-imposed in the two cases to Rs. 100,000/- and Rs. 50,000/- only, in the two appeals respectively. 29. We dispose of these two appeals in the above terms.
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