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1994 (2) TMI 141 - AT - Central Excise
Extract:
.......ct of the dutiable excisable goods, for which the relief has been claimed by the appellants. 51. emsp As regards the penalty of Rs. 37 lakhs, keeping in view the facts and circumstances of the case, we reduce the amount of penalty from Rs. 37 lakhs to Rs. 10 lakhs only. 52.Subject to above, the appeal is otherwise rejected and we order accordingly.