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1987 (11) TMI 228 - AT - Central ExciseExtract: .......also produced before us at the time of hearing a certificate issued by the Tehsildar of Cochin to show that he does not have any property. Taking all these factors into consideration, we reduce the penalty imposed on him from Rs. 25,000/-to Rs. 5,000/- (Rs. Five thousand). 15. Except for the above modifications, the appeals are otherwise dismissed.
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