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1988 (10) TMI 155 - AT - Central ExciseExtract: .......we order as follows (a) The nuts are correctly classifiable under Item 52-CET. (b) The duty may be demanded for a period upto 5 years. (c) Appellants may be given due benefit of the quantum of goods which are shown to the department as having been exported. (d) The penalty is reduced from Rs. 1,00,000/- to Rs. 50,000/- (Rupees fifty thousand only).
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