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1992 (12) TMI 164 - CEGAT, MADRASExtract: ....... regard and to this extent stands rejected. 10. emsp Therefore, we uphold the findings of the adjudicating authority in the impugned order and confirm the duty in terms thereof. However, having regard to the quantum of duty we reduce the penalty to Rs. 50,000 (Rs. Fifty thousand). Except for the above modification the appeal is otherwise dismissed.
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